New Institutional Theory: Implementasi Anggaran Berbasis Kinerja

The purpose of this study is to analyze the organizational changes that occurred after the adoption of the performance-based budgeting. Organizational change is analyzed from the perspective of the New Institutional Theory (NIT) focusings on the process of implementing performance-based budgeting in...

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Bibliographic Details
Main Authors: Astutiningrum, Ali Djamhuri, Yeney Widya Prihatiningtyas
Format: Article
Language:English
Published: Politeknik Negeri Malang 2023-04-01
Series:Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Subjects:
Online Access:https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/1452