Appendix Map C

Planning and Control

Termasuk studi yang berkaitan dengan informasi untuk perencanaan dan control. Mengunakan teori
kontigensi (kepemimpinan dlm organisasi atau perusahaan bergantung pada situasi ketika pemimpin
tersebut dilaksanakan)sebagai dasar. Berbagai perspektif termasuk sosiologi, strategi, psikologi , dan
ekonomi. Sejumlah besar variabel yang termasuk, mulai dari praktek manufaktur maju untuk kerjasama
tim dan penggunaan informasi akuntansi manajemen.

Penggunaan informasi akuntansi manajemen pada peta C mencakup perencanaan (contoh:

keputusan produksi) dan control (contoh: kompensasi insentif). Untuk variabel non akuntansi
diantaranya:

 Aset spesifity dan ekonomi biaya transaksi

 Ketidakpastian lingkungan dari teori kontigensi
 Strategi diferensiasi

Planning Directing Controlling Evaluating

IMA Increased
importance of
management
accounting practices
II Usefulness of
integrated information
IFI Importance of
financial information
for decision-making
IC Ineffective
communication about
balanced-scorecard
measures
IA Information
asymmetry within
organization
FUI Usefulness of
future, internal
information
FU Funding
uncertainty
FIA Frequency of
internal audit
FBI Use of flexible-
budget information
EXI Usefulness of
external, historical
Information
EXT Usefulness of
external relative to
internal information
EU Environmental
uncertainty
EPM Efficiency-based
performance measure
ECI Use of elaborate
cost information
EAI Usefulness of ex
ante relative to ex post
information
DSO Type of
decision is more
strategic and
less operational
DS Differentiation
strategy
DRS Discounted
cash flow-based
reward
system
DPP Detailed project
planning
DEC Decentralization
DCF Effectiveness of
discounted cash flow
model for capital
budgeting
decisions
DC Use of
disaggregated cost
information
DA Diverse activities
within organization
CUI Use of customer
information in the
management control
system
CTU Conflict and
tension among
balancedscorecard
users
CTP Cost-based
transfer pricing
CSP Controllable
portion of sales and
profits
CPA Capital asset
abandonment/sale
CMP Clinical-
management
performance
measures
COI Use of cost
information in the
management control
system
CJU Chinese
 organizations’ joint-
venture
partner is a U.S.
organization versus
non-US organization
CI Capital intensity
CFS Customer-
focused strategy
CE Capital
expenditures
CBM Capital
budgeting monitoring
system
C Competition
BSI Usefulness of
broad scope
information
BSC Balanced-
scorecard use
BMI Benchmark
information
BIU Use of budget
information in
management control
system
ASP Achievement of
sales or profit target,
controlling for the level
of sales or
profit
AS Asset specificity
APA Adoption by
Chinese organization
of
joint-venture partner’s
management
accounting
AOO Acquisition by
another organization
ANI Availability of non-
financial
information to workers
AMT Advanced
manufacturing
technologies
AMP Advanced
manufacturing
practices
AI Usefulness of
aggregated
information
ACT Activity-based
accounting and
management