Evaluation of the Implementation of Responsibility Accounting as a Management Tool in Improving Managerial Performance at PT. Hadji Kalla Makassar
DOI:
https://doi.org/10.32528/issh.v3i1.455Keywords:
responsibility, accounting, performanceAbstract
Accountability Accounting is a system that is arranged in such a way as to suit the nature and activities of the company with the aim that each organizational unit can account for the results of the activities of the units under its supervision. The purpose of this study is to determine the evaluation of the implementation of accountability accounting as a management tool in improving managerial performance at PT. Hadji Kalla Makassar. This type of research is descriptive qualitative, where data collection is through observation techniques, namely observation, interviews and documentation. From the results of research conducted by researchers, it can be concluded that the application of accountability accounting in improving managerial performance has run effectively and efficiently.
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