Desentralisasi, akuntansi, pengendalian, dan kinerja organisasi pemerintahan

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Referensi:
Miah N.Z., Mia L. (1996). Decentralization, accounting, controls and performance of government organization: a New Zealand empirical study. Financial Accountability & Management, 12(3): 173-190.

Penelitian ini memuat hasil sebuah pengamatan yang dilakukan pada lima departemen Pemerintah Selandia Baru dan menyelidiki tentang hubungan antara (a) desentralisasi dan penggunaan sistem pengendalian akuntansi, (b) penggunaan sistem pengendalian akuntansi dan kinerja kantor distrik, dan (c) desentralisasi dan kinerja kantor distrik. Kinerja dikaji menggunakan persepsi manajer tentang kinerja kantor (unit) distrik mereka. Data penelitian diperoleh dari 59 orang manajer kantor distrik dengan menggunakan kuesioner terstruktur. Variabel-variabel yang diukur adalah pelaksanaan manajerial desentralisasi sistem pengendalian akuntansi dan penampilan kerja (work performance) kantor distrik. Temuan yang diperoleh menunjukkan bahwa desentralisasi yang semakin baik memiliki hubungan dengan penggunaan yang lebih maksimal sistem pengendalian akuntansi oleh manajer yang, pada gilirannya, memiliki hubungan dengan semakin baiknya kinerja kantor distrik. Terdapat hubungan yang positif dan signifikan antara desentralisasi dan aplikasi sistem pengendalian akuntansi (𝛽 = 0,49, p < 0,001) dan antara aplikasi sistem pengendalian akuntansi dan kinerja (𝛽 = 0,65, p < 0,001). Penelitian juga menemukan hubungan yang langsung dan tidak langsung antara desentralisasi dan kinerja serta hubungan tidak langsung antara keliam item desentralisasi dan kinerja.

SJR Impact Factor - Financial Accountability & Management:

SCImago Journal & Country Rank

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