DAMPAK VOLATILITAS LINGKUNGAN TERHADAP HUBUNGAN ANTARA STRATEGI UNIT BISNIS, EVALUASI KINERJA BERBASIS INFORMASI AKUNTANSI DAN KESENJANGAN ANGGARAN

FAHLEVI, Ali Riza and FUAD, Fuad and UTOMO, Dwiarso and SEPTRIANA, Ira and ZAINUDDIN, Yuserrie and NOORDIN, Raman (2007) DAMPAK VOLATILITAS LINGKUNGAN TERHADAP HUBUNGAN ANTARA STRATEGI UNIT BISNIS, EVALUASI KINERJA BERBASIS INFORMASI AKUNTANSI DAN KESENJANGAN ANGGARAN. In: Simposium Nasional Akuntansi 10 (SNA 10), 26 - 28 Juli 2007, Universitas Hasanudin, Makasar.

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Abstract

Current study provides a way out of the intractable debate among economists and behaviorists with regard the presence of slack in business units’ budget with regard to the appropriateness of budgetary controls to reduce budgetary biasing behavior in business units. Particularly, the study aims to test the impact of environmental volatility on the structural relationships between business unit strategy, reliance on accounting performance measures and budgetary biasing behavior. Findings from business unit managers provide strong evidence that the appropriateness of accounting based budgetary controls differ across environmental volatility. Key words: Environmental Volatility, Budgetary controls, Business strategy, Budgetary biasing behavior

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:15175
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:24 Jun 2010 09:00
Last Modified:24 Jun 2010 09:00

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