In order for a corporation to succeed in achieving its goals, the company will often work improve performance of management. Managers' can be influenced by various elements, most important which are management accounting information, appraisal methods, and incentives. The final result this study is find out whether or not these elements influence positions. PT.Perkebunan Milano Aek Batu part Wi...

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Micro level studies suggest managerial skills play a key role in the adoption of modern technologies. In this paper we model the interactive process between on-the-job managerial skill acquisition and the adoption of modern technology. We use the model to illustrate why some countries develop managerial skills quickly and adopt best practice technologies, while others stay backwards. The model ...

The importance of managing process knowledge in complex activities such as information product development is well recognized in recent research. However, successful implementation of a traceability scheme to manage process knowledge requires the development of appropriate incentives to knowledge workers. Based on a review of accounting and economic literature on managerial incentives as well a...

The purpose of this study was to determine the influence of organizational factors (management commitment, organizational culture and organizational structure) to the quality of the accounting information system and its implications on the quality of accounting information. The unit of analysis in this study is the accounting staff of 33 cooperatives in Bandung-Indonesia. The results showed tha...

Purpose – The purpose of this paper is to test the hypothesis that there is a significant positive relationship between the perceptions of internal auditors about the critical success factors and their perceptions of data quality in accounting information systems (AISs). Design/methodology/approachThe survey method was used to collect data for testing the proposed hyppthesis. Data were collecte...

In recent years, the uses of PowerPoint (a form of multimedia) presentations in classroom instruction have significantly increased globally without examination of their effects on student learning and attitudes. In this study, we test whether using PowerPoint in an accounting course enhances student short-term memory, long-term memory, and attitudes toward class presentation and the instructor....