Jurnal Ekuilnomi
Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026

Financial Reporting Transparency as A Managerial Control Mechanism: A Case Study of Accounting Information System Implementation in An Environmental Consulting Firm

Nugraha, Dendra Aptanata (Unknown)
Fazlurrahman, Hujjatullah (Unknown)
Dhenabayu, Riska (Unknown)
Rahman, Muhammad Fajar Wahyudi (Unknown)

Article Info

Publish Date
27 Feb 2026

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

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Journal Info
Jurnal Ekuilnomi
Website

Abbrev

ekuilnomi

Publisher

Universitas Simalungun

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekuilnomi : Jurnal Ekonomi Pembangunan encompasses original research manuscripts, review article, in the field of research that covers scientific including: Economic development, Labor economics, Environmental economics, Microeconomics,Macroeconomics,Rural development, Urban & regional ...