International Journal of Economics, Management and Accounting
Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting

Literature Study: The Role Of Management Accounting System and Decentralization On Managerial Performance

Larasati Pingkan (Unknown)
Sri Trisnaningsih (Unknown)

Article Info

Publish Date
08 Dec 2024

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.

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Journal Info
International Journal of Economics, Management and Accounting
Website

Abbrev

IJEMA

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

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

Description

Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...