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Development of Accounting and Budget System of General Services Board in Universitas Brawijaya: Study of Interpretive

Mirna Amirya, Ali Djamhuri, and Unti Ludigdo This research attempts to understand the development of accounting and budget system of general service board Universitas Brawijaya using the perspective of institutional theory. Accounting and budget system under study include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual […]