Jurnal Manajemen, Vol 12, No 2 (2008)

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PERANAN PARTISIPASI PENYUSUNAN ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP AKUNTABILITAS KINERJA

Keni .

Abstract


Budget is not only a tool that helps managers in both their planning and control function, but also a device for coordination, communication, motivation and performance evaluation. As a consequence, budget must be prepared carefully. Budgetary participation refers to the extent to which managers participate in preparing the budget and influence the budget goals of their responsibility centre. Budgetary goals should be tight but attainable. Responsibility also entails accountability. Accountability implies performance measurement, which means that actual outcomes are compared with budgeted outcomes. This system of responsibility, accountability and performance evaluation is often referred to as responsibility accounting. Participation from manager on preparing budget and information of responsibility accounting have important role on performance accountability.

 

Key Words:

Budget, Participation, Responsibility Accounting, Performance Accountability

 


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