CHARACTERISTICS IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON MANAGERIAL PERFORMANCE

Authors

  • Lorina Siregar Sudjiman Universitas Advent Indonesia
  • Paul Eduard Sudjiman Universitas Advent Indonesia

https://doi.org/10.36342/teika.v7i1.2217

Keywords:

Managerial Performance, Management Accounting System, Information Characteristic

Abstract

Management accounting system (SAM) provides information for managers to predict consequences that  may occur  from  a  variety  of  alternative  activities  on  the  Organization  and  provides  a  mechanism  for  controlling  the organization. The purpose of this discussion is to discuss “the impact of information on the performance characteristics of  the  SAM  and  discusses  the  benefits  of  systems  of  managerial  accounting  for  managers”.    Information  that  has  the characteristics of a good, as broadscope, timeliness, aggregation, and integration it needs to improve the accuracy of decision-making.  Performance  management  would  be  good  if  the  right  management  decisions.  Both  are  information can be obtained from the information system of directional and well-integrated, SAM.

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Published

2017-04-01

How to Cite

Sudjiman, L. S., & Sudjiman, P. E. (2017). CHARACTERISTICS IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON MANAGERIAL PERFORMANCE. TeIKa, 7(1), 67-77. https://doi.org/10.36342/teika.v7i1.2217

Issue

Vol. 7 No. 1 (2017): TeIKa : April 2017

Section

Information System

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