A discussion of political influence on the operation of management accounting in organizations

Arifin Sabeni

Abstract

Traditionallay, management accounting system can provide useful information to management for making decisions about the future of the organization and for controlling the implementation of the decisions they make. therefore, under traditional perspective, management accounting is seen as a technical and neutral information service for decision-making. This perceptions and societies are essentially stable. But, in fact, people in an organization are not passive objects, they have different types of roles, personalities, cognitive styles, and social background.

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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.