Ratmono, Dwi; Frendy; Zuhrohtun, Zuhrohtun - In: Cogent economics & finance 11 (2023) 2, pp. 1-22
This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the … effect on the accuracy and timeliness of accounting information and cost reduction, which in turn contribute to better … decision-making. The results of the mediation test reveal that the accuracy and timeliness of accounting information and cost …