Arah Pembahasan Risiko Investasi Aktiva Riil Dalam Buku Ajar Akuntansi Manajemen Dan Akuntansi Biaya
| Main Author: | Perpustakaan UGM, i-lib |
|---|---|
| Format: | Article NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 1998
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/20675/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=3530 |
Daftar Isi:
- ABSTRACT Out of 16 American textbooks on management accounting and cost accounting published during the period of 1956 - 1995, only six (56%) present risk as a variable to consider�in addition to return�in choosing investment of real assets. The discovery is astonishing, because it shows that accountancy is lagging behind finance. The lag can result in an academic disparity between accounting students and business administration students, unless accounting professors take a remedial action. The aim of this research is to find if there is an upward trend of risk discussion in management accounting and cost accounting textbooks. If such a trend exists, accounting professors are relieved because the threat of academic disparity between accounting students and that of business administration will diminish. Furthermore, eventually accounting professors will need not to take remedial actions. The research finds that there is an upward trend in the discussion of risk in management accounting and cost accounting text books. Kata kunci: bahasan risiko dalam akuntansi