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



Arief Suadi(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

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


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References

Conover, W.J., 1971. Practical Nonparametric Statistics. New York: John Wiley & Sons Inc.

Fama, E.F., 1976. Foundations of Finance. New York: Basic Books, Inc., Publishers.

Scott, W.R., 1997. Financial Accounting Theory. Upper Saddle River, NJ: PrenticeHall International, Inc.

Suadi, A., 1997. "Perlakuan Akuntansi Terhadap Risiko." Jurnal Akuntansi & Manajemen. April 1997: 34-39.

Weston, J.F. dan T.E. Copeland, 1986, Managerial Finance. Edisi 8. Chicago: The Dryden Press.




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