ENVIRONMENTAL IMPACT VOLATILITY .....

 ENVIRONMENTAL IMPACT VOLATILITY ON THE RELATIONSHIP BETWEEN BUSINESS UNIT STRATEGY, PERFORMANCE EVALUATION BASED ACCOUNTING INFORMATION AND THE BUDGET GAP

(DAMPAK VOLATILITAS LINGKUNGAN TERHADAP HUBUNGAN ANTARA STRATEGI UNIT BISNIS, EVALUASI KINERJA BERBASIS INFORMASI AKUNTANSI DAN KESENJANGAN ANGGARAN)

ALI RIZA FAHLEVI

Universitas Diponegoro

FUAD

Universitas Dian Nuswantoro

DWIARSO UTOMO

Universitas Dian Nuswantoro

IRA SEPTRIANA

Universitas Dian Nuswantoro

YUSERRIE ZAINUDDIN

Universiti Sains Malaysia

RAMAN NOORDIN

Universiti Malaysia Sabah

ABSTRACT

Current study provides a way out of the intractable debate Among Economists and behaviorists with regard the presence of slack in business units' budgets with regard to the appropriateness of budgetary controls to reduce budgetary biasing behavior in business units. Particularly, the AIMS study to test the impact of environmental volatility on the structural relationships Between Business unit strategy, reliance on accounting performance measures and budgetary biasing behavior. Findings from business unit managers That Provide strong evidence of the appropriateness of accounting-based budgetary controls differ Across environmental volatility.

Key words: Environmental Volatility, budgetary controls, business strategy, budgetary biasing behavior

INTRODUCTION

Use of accounting information and how that information is used by upper management to evaluate the subordinate has been the focus of management accounting research (Ditillo 2004, Lau and Tan 2003, Otley and Fakiolas 2000). Starting from the conflict between the research results Hopwood (1972) and Otley (1978) concerning the use of accounting information to evaluate the performance of subordinate to the dysfunctional behaviors has led many researchers (Brownell 1982, Hirst 1983, Govindrajan 1984, Merchant 1985, Harrison 1992, 1993 Dunk, Ross 1995, Lau et al. 1995, Stede, 2000, 2001, crane itself in 2003) examined several variables that may moderate the relationship between accounting data-based performance evaluation of subordinate behavior. However, the results of these studies are generally not consistent (Chenhall 2003) and still indicate the existence of contextual fit based on the weak implementation of contingency theory (Hartmann 2000).

Inkonklusif results from previous studies about the control of the budget may be explained by new theoretical perspectives. Chapman (1997), who proposed that perspective, stating that kontinjesi on management accounting framework should focus on environmental uncertainty as the main concept. However, almost all the research berbabasis on environmental uncertainty is also not consistent (for example, compare the research conducted by Otley in 1978, Hirst 1983, Govindrajan 1984, Ross 1995, and Ezzamel 1990, Linn et al. 2001). Thus, although the construct of uncertainty is still considered relevant in the study of management control system, the ambiguity of research results is the source of the lack of clarity about the impact of environmental uncertainty on the environmental control system. Ditillo (2004) argued that this ambiguity can be exacerbated if the same variables used in a different context.

* Simposium Nasional Akuntansi 10 - Makassar
Link Download Jurnal SNA
http://www.ziddu.com/download/8509285/AMKP-03.pdf.html