DAMPAK ENVIRONMENT UNCERTAINTY TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN AKUNTANSI

Sukma Lesmana

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.


Keywords


Ekonomi, Jurnal, Online, Akuntansi, Bisnis

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DOI: https://doi.org/10.30596/jrab.v11i2.408