Open AccessPENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MEMPERKUAT HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DENGAN PENCAPAIAN KINERJA PERUSAHAAN: SUATU TELAAH KEPUSTAKAAN
Author(s) -
Karsam Karsam,
Ruth Leli Ravita Manurung
Publication year - 2014
Publication title -
jurnal riset akuntansi dan keuangan/jurnal riset akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2541-061X
pISSN - 2338-1507
DOI - 10.17509/jrak.v2i3.6599
Subject(s) - accountability , accounting , control (management) , business , management control system , process management , business administration , management , political science , economics , law
Management control system is one tool to implement strategies that can motivate all members of the organization to be able to achieve the goal. One of the important characteristics in applying management control system is the application of accountancy accounting. Accountability is based on the idea that a manager must be held accountable for his own achievements and achievements of his subordinates. Performance measurement and control systems are tools used by managers that are effective in achieving the expected goals and strategies. Thus the implementation of accountancy accountability will strengthen the relationship between management control systems with performance achievement.