STRATEGI PEMBERIAN INFORMASI AKUNTANSI UNTUK MENGURANGI ESKALASI KOMITMEN
ABSTRACT: In thebusiness
world, decision making is very influential on the future of the business. A
manager of the company is required to be
able to make decisions
that provide benefit forthe company. But in
reality, managers sometimes
do their regularities in
the decision making
process. One of these irregularities
is the escalation of commitment. Lack ofinformation held bymanagersduringdecision making processcan trigger the occurrenceescalation ofcommitment. Information that can be used by
managers one of which is the accounting information. It is expected a manager
can use the accounting information as a strategy in decision making process so
it can reduce the occurrence of escalation of commitment. With theexistence of
a dequate and accurate information, managers are expected toimplement the
decision making process with the appropriate and in accordance with theproblems
facedby the business project. If the manager has taken a decision in accordance
with the objectives of the company, the
managers have been avoided from
acts of escalation of commitment.
Keywords: Decision Making,
Escalation of Commitment, Accounting Information
Penulis: RIZKIANO TANJUNG
Kode Jurnal: jpakuntansidd120051
