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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmu Perpustakaan Jurnal Akuntansi Multiparadigma SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam The Indonesian Journal of Accounting Research Educoretax Jurnal Akuntansi dan Governance Andalas
SITI MUTMAINAH
Universitas Diponegoro
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Bisnis dan Akuntansi

 1 
MANAJEMEN KONFLIK PERAN PROFESIONAL-MANAJERIAL DI KANTOR AKUNTAN PUBLIK MELALUI ORIENTASI PADA TUJUAN SISTEM DAN KEADILAN PERSEPSIAN SITI MUTMAINAH
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1598.284 KB) | DOI: 10.34208/jba.v5i2.558

Abstract

Historically, it was believed that dual role (i.e. the individual as professional and also involve in managerial role) can potentially have adverse consequences through the creation of role conflict. Comerford and Abernethy’s (1999) finding revealed that the individuals with a high professional orientation will experience less adverse consequences (i.e. lower role conflict) when involved in the budgeting process provided that they have taken on a system goal orientation. As such, this field study reexamines this professional-managerial role conflict with the different subject. Besides, this study is extended by looking at the moderating effect of perceived fairness on the relationship between professional orientation and role conflict. The result of this study was not consistent with those indicated by prior empirical research which showed that goal system orientation had a direct effect on the relationship between professional orientation and role conflict. This finding, however, support the contemporary perspective, which suggest that occupational commitment and organizational commitment are positively, not negatively associated. The other finding of this field study does not enable rejection of the second null hypothesis for the sample group with lower participation level. It indicates that professional-managerial conflict is reduced when professionals who have lower participation level in budgeting, have higher perceived fairness level.
Co-Authors Aldair Rorin Akis Arum Dwi Jayanti FAISAL Gagat Panggah Mulyo Jazimatul Husna Khomsin Fajar Kurniawan Nora Hilmia Primasari Primasari, Nora Hilmia Septiana Dwi Lestari Surya Raharja TRI JATMIKO WAHYU PRABOWO Zulfa Aprilia