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All Journal Jurnal Ekuilnomi
Dendra Aptanata Nugraha
Universitas Negeri Surabaya
Economics, Econometrics & Finance

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Financial Reporting Transparency as A Managerial Control Mechanism: A Case Study of Accounting Information System Implementation in An Environmental Consulting Firm Dendra Aptanata Nugraha; Hujjatullah Fazlurrahman; Riska Dhenabayu; Muhammad Fajar Wahyudi Rahman
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pxg15221

Abstract

This study examines changes in financial reporting transparency before and after the implementation of an Accounting Information System (AIS) and its implications for managerial control in a project-based environmental consulting firm. Using a qualitative comparative case study, data were collected through semi-structured interviews and analyzed thematically. Findings show that manual reporting created delays and limited monitoring, while AIS adoption improved integration, timeliness, and cost oversight. The findings contribute to the AIS literature by highlighting financial reporting transparency as an integral component of managerial control in project-based organizations
Co-Authors Hujjatullah Fazlurrahman Muhammad Fajar Wahyudi Rahman Riska Dhenabayu