JURNAL BISNIS STRATEGI
Vol 8, No 6 (2001): Desember

PERAN SISTEM AKUNTANSI MANAJEMEN DALAM ORGANIZATIONAL LEARNING : Upaya Menghadapi Dinamika Organisasi

Faisal, Faisal (Unknown)
Rahayu, Dyah Sih (Unknown)

Article Info

Publish Date
08 Apr 2017

Abstract

The increasingly competitive markets and technological advancement have demend the practicioners and accedemicians to focused on interrelationship between corporate strategy and management accounting system (MAS). In management accounting the interdependent complexity of strategy, structure and systems are integrated through the concept of "organizational learning".Since management accounting system captures and disseminates information about firm performance, organizational learning concept that the emphasis to "knowledge" is a critical asset directly impacts management function hence, organizational learning provides a logical thinking how corporate strategy relates to organizational system and process, namely MAS.This paper discussed how the role MAS in organizational learning to faced organizational dynamics.

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Journal Info
JURNAL BISNIS STRATEGI
Website

Abbrev

jbs

Publisher

Universitas Diponegoro

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Bisnis Strategi ( P-ISSN : 1410-1246, E-ISSN : 2580-1171 ) is an open access and peer-reviewed published by Department of Magister Management, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This journal published twice a year (juli and desember). The scope of journal is ...