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All Journal Jurnal Ekuilnomi
Nugraha, Dendra Aptanata
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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 Nugraha, Dendra Aptanata; Fazlurrahman, Hujjatullah; Dhenabayu, Riska; Rahman, Muhammad Fajar Wahyudi
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 Fazlurrahman, Hujjatullah Rahman, Muhammad Fajar Wahyudi Riska Dhenabayu