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