perilaku informasi akuntansi manajemen untuk pengambilan

EMISI Vol. 2, No. 1, April 2009
PERILAKU INFORMASI AKUNTANSI MANAJEMEN UNTUK PENGAMBILAN KEPUTUSAN DAN KINERJA MANAJERIAL Sigit Hermawan Dosen Fakultas Ekonomi Universitas Muhammadiyah Sidoarjo Jl. Raya Gelam 250 Candi Sidoarjo Telp. 031‐8921938 Email : [email protected] Abstract The article is aimed at discovering management accounting information behavior to take the decision and its correlation with managerial work performances. The management accounting information which is useful must meet the following criteria: scope, timeliness, aggregation, and integration. Meanwhile, the approach employed for Management Accounting System is contingency approach. The factors in this approach are usually connected with Management Accounting System, especially in decision making and managerial work performances. Based on the previous researches, Management Accounting System is able to assist the managers in decision making and improving the managerial work performances. Keywords : Management Accounting System, Contingency Approach, Decision Making, Managerial Performance