DAMPAK ENVIRONMENT UNCERTAINTY TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN AKUNTANSI
ABSTRACT: Control system is
closely related to the accounting information system in terms of providing
information managers need to take control of corporate decisions (Binberg and Shield, 1989; Merchant, 1981).
Control system that uses accounting information and then called Simons (1987)
as a control system based on accounting or accounting control system.
Accounting control system will effectively improve the performance of the
company if managers take into account environment uncertainty. Environment
uncertainty is an external influence that organizations can affect managers in
generating outcomes. Managers should be conservative when faced with
uncertainty control system design environment that can facilitate the organization
achieve the expected performance.
Penulis: Sukma Lesmana
Kode Jurnal: jpakuntansidd110183
