Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Teori institusional terkini dan sistem pengendalian manajemen beberapa agenda untuk pengembangan kerangka teoritis

([Publisher not identified] , [Date of publication not identified] )

 Abstrak

Management control system can only be understood effectively by understanding its interactions with control environment. current literatures of management control system tend to view the system in isolation or, at best, as a rational system that support the implementationof organisational strategy to cope with the dynamics of external factors. This paper attempt to openup the possibilities of exploiting sociology's new institutional theory (NIT) in outlining various paths in the development of MCS's theoretical framework. More specifically, the NIT enables researcher to identify various environmental factors that interact with the MCS, i.e: technical effeiciency within organisational context. On the other hand, institutional factors are those related with the creation of legitimation of the MCS implementation. Organisational isomorphism is required to respond effectively to the needs of obtaining technical efficiency and legitimaton simultaneousloy.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : 657 JATI 7:2 (2008)
Subjek :
Sumber Pengatalogan :
ISSN : 14125994
Majalah/Jurnal : Akuntansi dan teknologi informasi 7 (2) November 2008. Hal. : 63-75
Volume :
Tipe Konten :
Tipe Media :
Tipe Carrier :
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
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No. Panggil No. Barkod Ketersediaan
657 JATI 7:2 (2008) TERSEDIA
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