Niat Melakukan Pencatatan Akuntansi pada Usaha Kecil Menengah: Pengetahuan Akuntansi ataukah Herding?

Niat Melakukan Pencatatan Akuntansi pada Usaha Kecil Menengah: Pengetahuan Akuntansi ataukah Herding?

Indonesian SMEs exhibit low intention to prepare accounting records. Previous studies suggest that the level of accounting knowledge is positively associated with the intention to prepare accounting records, but none of them discusses the likely effect of the Indonesian collectivism culture on the i...

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Bibliographic Details
Main Authors: Yohanes Hendri Andhika, Theresia Woro Damayanti
Format: Article
Language:English
Published: Universitas Kristen Satya Wacana 2017-11-01
Series:Jurnal Ekonomi dan Bisnis
Subjects:
herding behavior
accounting knowledge
financial accounting
accounting records
Online Access:http://ejournal.uksw.edu/jeb/article/view/664

Internet

http://ejournal.uksw.edu/jeb/article/view/664

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