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p-Index From 2020 - 2025
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All Journal International Journal of Economics, Management and Accounting
Larasati Pingkan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Literature Study: The Role Of Management Accounting System and Decentralization On Managerial Performance Larasati Pingkan; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.292

Abstract

A high-quality management accounting system provides accurate, timely, and relevant information to support managers in decision-making, planning, and control. Research shows a positive relationship between the quality of management accounting systems and managerial performance. In addition, decentralization, by delegating authority to lower-level managers, allows for faster and more effective decision-making and increases managerial motivation. Effective implementation of these two factors can significantly improve managerial performance and the competitiveness of a company.
Co-Authors Sri Trisnaningsih