Perkembangan Ilmu Akuntansi Manajemen: Sebuah Tinjauan Literatur

https://doi.org/10.22146/jpmmpi.v2i2.70334

Nur Anita(1*)

(1) Program Studi Magister Sains Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk meninjau perkembangan ilmu akuntansi manajemen dalam bidang pengukuran kinerja yang terdiri dari pendekatan Balanced Scorecard (BSC), Activity Based Costing (ABC) dan Time Driven Activity Based Costing (TDABC), Customer Accounting (CA), Target Costing (TC), Just in Time (JIT) dan Total Quality Management (TQM). Metode naratif literatur review digunakan untuk menganalisis informasi dari setiap referensi. Data dan informasi berasal dari literatur yang diterbitkan pada tahun 2020 hingga 2021. Hasil analisis tren penelitian menemukan bahwa ada banyak perusahaan yang mulai menggabungkan berbagai pendekatan sistem pengukuran kinerja. Dengan menggabungkan pendekatan-pendekatan tersebut, hasil pengukuran kinerja akan lebih akurat.

Kata Kunci: Ilmu Akuntansi Manajemen, Pengukuran Kinerja, Tren Penelitian




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DOI: https://doi.org/10.22146/jpmmpi.v2i2.70334

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