The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach
This study aims to determine the connection of foresight activity with management accounting and control in achieving organizational goals by using a contingency approach. Contingency theory related to management accounting, control, strategy, structure and performance paradigm is a synergy between...
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Nilai Field Consultancy and Training
2018
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id-langga.1194862023-01-11T03:43:46Z https://repository.unair.ac.id/119486/ The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach ISMAIL, - I Made Narsa, - BASUKI, Prof.,Drs.,M.Com(Hons).,Ph.d.,Ak.,CA.,CMA H Social Sciences HF5601 Accounting This study aims to determine the connection of foresight activity with management accounting and control in achieving organizational goals by using a contingency approach. Contingency theory related to management accounting, control, strategy, structure and performance paradigm is a synergy between strategy and organizational structure that aims to maximize performance in response to internal and external factors. Contingency theory considers that an organization is a function of several factors that are simultaneously influenced by external environmental factors and other factors. The data was obtained from empirical studies of previous studies from 1980 to 2014. The results of empirical studies revealed that (1) empirical research on management accounting and control using a contingency approach was 236 studies. (2) the contingency approach in the foresight activity study found only 31 studies. The results of this study found that there is a relationship between foresight activity and management accounting and control. Organizational success in system design, strategy formulation, strategy implementation, strategy evaluation until improvement or change in strategy is supported by foresight activity. In addition, Foresight activity focuses on achieving long-term corporate goals. Nilai Field Consultancy and Training 2018 Article PeerReviewed text en https://repository.unair.ac.id/119486/1/206-Artikel_IMadeNarsa_The-Role-of-Foresight.pdf text en https://repository.unair.ac.id/119486/2/206_Similarity_IMadeNarsa_The-Role-of-Foresight.pdf text id https://repository.unair.ac.id/119486/3/206-IMadeNarsa_KualitasKaril.pdf ISMAIL, - and I Made Narsa, - and BASUKI, Prof.,Drs.,M.Com(Hons).,Ph.d.,Ak.,CA.,CMA (2018) The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach. Qualitative and Quantitative Research Review, 3 (2). pp. 271-279. ISSN pISSN: 2462-1978, eISSN: 2462-2117 https://nfct.co.uk/papers/volume-3/issue-2/foresight-activity-in-management-accounting-and-control-a-contingency-approach/ |
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H Social Sciences HF5601 Accounting ISMAIL, - I Made Narsa, - BASUKI, Prof.,Drs.,M.Com(Hons).,Ph.d.,Ak.,CA.,CMA The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach |
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This study aims to determine the connection of foresight activity with management accounting and control in achieving organizational goals by using a contingency approach. Contingency theory related to management accounting, control, strategy, structure and performance paradigm is a synergy between strategy and organizational structure that aims to maximize performance in response to internal and external factors. Contingency theory considers that an organization is a function of several factors that are simultaneously influenced by external environmental factors and other factors. The data was obtained from empirical studies of previous studies from 1980 to 2014. The results of empirical studies revealed that (1) empirical research on management accounting and control using a contingency approach was 236 studies. (2) the contingency approach in the foresight activity study found only 31 studies. The results of this study found that there is a relationship between foresight activity and management accounting and control. Organizational success in system design, strategy formulation, strategy implementation, strategy evaluation until improvement or change in strategy is supported by foresight activity. In addition, Foresight activity focuses on achieving long-term corporate goals. |
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Article PeerReviewed |
author |
ISMAIL, - I Made Narsa, - BASUKI, Prof.,Drs.,M.Com(Hons).,Ph.d.,Ak.,CA.,CMA |
author_facet |
ISMAIL, - I Made Narsa, - BASUKI, Prof.,Drs.,M.Com(Hons).,Ph.d.,Ak.,CA.,CMA |
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ISMAIL, - |
title |
The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach |
title_short |
The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach |
title_full |
The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach |
title_fullStr |
The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach |
title_full_unstemmed |
The Role Of Foresight Activity In Management Accounting And Control: A Contingency Approach |
title_sort |
role of foresight activity in management accounting and control: a contingency approach |
publisher |
Nilai Field Consultancy and Training |
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2018 |
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https://repository.unair.ac.id/119486/1/206-Artikel_IMadeNarsa_The-Role-of-Foresight.pdf https://repository.unair.ac.id/119486/2/206_Similarity_IMadeNarsa_The-Role-of-Foresight.pdf https://repository.unair.ac.id/119486/3/206-IMadeNarsa_KualitasKaril.pdf https://repository.unair.ac.id/119486/ https://nfct.co.uk/papers/volume-3/issue-2/foresight-activity-in-management-accounting-and-control-a-contingency-approach/ |
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