文章基本信息

标题：PERGESERAN PERAN AKUNTANSI MANAJEMEN PADA ERA GLOBALISASI
本地全文：下载
作者：KOMANG AYU KRISNADEWI ; KOMANG AYU KRISNADEWI
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2010
卷号：5
期号：2
页码：1-18
语种：Indonesian
出版社：Universitas Udayana
摘要：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.
关键词：business environment; globalization; management accounting; financial; non financial aspect