PERUBAHAN, STABILITAS, DAN RESISTENSI DALAM SISTEM AKUNTANSI MANAJEMEN

There are some common themes facing reform in management accounting system, but each institution has a set of problems of its own. Once the development in capital~based economy leads to increase magnitude of overhead proportion in accounting system, the business environment, the business organization, and human capital factor will go hand in hand to be intertwined in reforming management accounting system. Some of the lesson that emerged from this paper is on how the idea meet its resistance