PERGESERAN PERAN AKUNTANSI MANAJEMEN PADA ERA GLOBALISASI

  • KOMANG AYU KRISNADEWI

Abstract

Business environment changes would affect mindset of corporate management. In the previous, accounting was used by management to control subordinates. Performance evaluation emphasized more in financial aspect. Today, in the globalization era, corporate would give their best efforts to win business competition related to economic environment, and not dictated by accounting numbers. Management shall not pay attention only on accounting-based control – financial aspect, because accounting has developed to embrace non financial aspect as well.

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Author Biography

KOMANG AYU KRISNADEWI

Jurusan Akuntansi

Fakultas Ekonomi, Universitas Udayana

How to Cite
AYU KRISNADEWI, KOMANG. PERGESERAN PERAN AKUNTANSI MANAJEMEN PADA ERA GLOBALISASI. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 5, n. 2, july 2010. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2624>. Date accessed: 02 nov. 2024.
Section
Articles

Keywords

business environment, globalization, management accounting, financial, non financial aspect