Studi Literatur Peranan Desentralisasi dalam Optimalisasi Kinerja Manajerial
DOI:
https://doi.org/10.30640/akuntansi45.v7i1.6336Keywords:
Budget Participation, Decentralization, Management Accounting System, Managerial Performance, OrganizationAbstract
This study aims to examine the role of decentralization in optimizing managerial performance through a literature study on the results of previous research. Decentralization is seen as a strategy of delegating authority from top management to subordinate units to increase effectiveness, efficiency, and accountability in the decision-making process. This research uses a qualitative approach with a library research method based on secondary data from scientific journals and books. The results of the study show that decentralization has a positive effect on managerial performance, especially when supported by an effective management accounting system and the active participation of managers in budgeting. The management accounting system acts as an information medium that strengthens the relationship between delegation of authority and performance improvement, while budget participation increases the sense of responsibility and coordination between organizational units. In addition, factors such as organizational commitment, participatory leadership style, and collaborative work culture also strengthen the successful implementation of decentralization. Thus, this study confirms that decentralization balanced with a good supervisory and communication system is able to create effective, adaptive, and results-oriented managerial performance.
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