INTERNALISASI AKUNTANSI MANAJEMEN PERSPEKTIF BALANCE SCORECARD DALAM PENGUKURAN KINERJA PERGURUAN TINGGI
Abstract: Performance
measurement and universities in Indonesia is still considered very limited in
terms of looking at the concept of higher education as an integral entity in
the process of education and operations activities. Using
four of Balanced Scorecard perspectives (financial, internal business
processes, learning and growth, and customer) in developing performance
measurement tools for management accountants in addition to do with strategic
mission could theoretically be developed in college. Four perspective is
revealed in some technical measures that will be described in this paper
although some integral untested empirically.
Penulis: Helmy Adam
Kode Jurnal: jpakuntansidd1000237
