Management Accounting System dan Kinerja Manajerial
Abstract
Management Accounting System (MAS) is part of the accounting information system. MAS is used to support the information system:(1) marketing, (2) fianancial, (3) humanre sources, and (4) production. MAS is functions in the organization as decision making tool. MAS has four characteristic (dimensions): (1) broadscope, (2) timeliness, (3) aggragation, and (4) integration. Managerial performance is built on rational decision making for problem occur within the organization. Managerial performance is one indicator of the organizational achieve goal. MAS in the organization is used to achieve goal. Futhermore, MAS is used to facilitate the information needs of manager in the decision making. MAS became a debate and managerial performance is one indicator of the organizational success. It has a lot of research investigating the relationship of MAS with managerial performance. The results of the study indicate that MAS has a significant effect on managerial performance.
Moraref