Jurnal Akuntansi Kontemporer
Vol. 14 No. 1 (2022)

EFEKTIVITAS PETA STRATEGI DALAM ALOKASI BIAYA: SUATU EKSPERIMEN BERBASIS INTERNET

Handoko, Jesica (Unknown)
Narsa, I Made (Unknown)
Basuki, Basuki (Unknown)



Article Info

Publish Date
13 Jan 2022

Abstract

Research Purposes. This study aims to test whether there are differences in resource cost allocations when decision makers receive negative or positive information.Research Methods. This research with a 2x3x2 mixed subject design was conducted using an internet-based experimental application with the final result of 132 participants who passed the manipulation check.Research Results and Findings. The study results do not show differences in resource cost allocations when there are differences in performance achievement. The effectiveness of the strategy map is proven to be significant when the decision makers get the strategy map visualization, that is, there is no excessive allocation compared to those in the group without the strategy map visualization.

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Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...