| dc.description.abstract | The growth of technology in the world create a new business concept
called Sharing Economy. The growth of Sharing Economy indirectly impacts on
system and business structure. Company needs developed organizational
structure, job function, and job responsibilities to accommodate the growth of
Sharing Economy. Management accountant is a position that holds key roles in a
company. They need to analyze quantitative and qualitative data at the same time
to make an accurate decision. The main purpose of the research is to know the
development of managerial accounting in the company that already have adapted
the Sharing Economy concept, such as behavior, hard skills, and soft skills needed
to be contributed to the company. The theory used is accounting, managerial
accounting, management accountant, and Sharing Economy.
This research uses qualitative method. The research subjects consist of
management accountants, lecturers of accounting department, public accountants,
and human resources. The result of the data analysis then compared to the
previous research as the basis of the development that have been occurred about
the job function and responsibilities of accountant management in Sharing
Economy era. The conclusion is management accountant have grew and
developed in term of job functions and responsibilities, and also management
accountant needs to improve their behavior as well as hard skills and soft skills | en_US |
