IMPLIKASI RISET AKUNT ANSI KEPERILAKUAN TERHADAP PENGEMBANGAN AKUNT ANSI MANAJEMEN
IMPLIKASI RISET AKUNT ANSI KEPERILAKUAN TERHADAP PENGEMBANGAN AKUNT ANSI MANAJEMEN
Abstract
Behavioral accounting research (behavioral accounting research / BAR) is an emerging research field. Behavioral accounting research in the field of management accounting such as budgeting research is initiated by Argyris (1952) who conducted a field study about the budget process. In the present development of accounting behavioral research in the field of management accounting has developed in the research and testing of new concepts in management accounting. The results of behavioral accounting research is to test new concepts in management accounting such as activity based management. customer orientation, cross-functional perspective. total quality management. time as competitive element. and E-business efficiency, the ABC system. and the balanced scorecard is expected will provide a development of theories of management accounting to be a better theory and believed its implementation would benefit the company. Through behavioral accounting research in management accounting is expected to give birth a new concept or theory.
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