KAJIAN PUSTAKA TERHADAP TEORI AGENSI DAN AKUNTANSI MANAJEMEN
ABSTRACT: This paper reviews
agency theory and management accounting issues. I begin by explaining how
agency models are formulated to capture incentive problems and discuss the
reasons why agency theory models are difficult to solve. I then review the
optimal shape of contracts and earning management. I also discuss multi period
agency models, which are critical in motivating investment behavior. This paper
ends by conclusion that is discussing common misconceptions about agency theory
models and management accounting and future research.
Keywords: agency problem,
contract, incentives, earn-ing management, information
Penulis: Christina Yuliana
Kode Jurnal: jpmanajemendd090079
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