ARAH PEMBAHASAN RISIKO INVESTASI AKTIVA RIIL DALAM BUKU AJAR AKUNTANSI MANAJEMEN DAN AKUNTANSI BIAYA

Abstract

Out of 16 American textbooks on management accounting and cost
accounting published during the period of 1956 - 1995, only six
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