Author(s): Mariolin A. Sanggenafa, Sylvia Christina Daat
The consequences of the government to determine decentralization, environmental uncertainty, accounting control, one of which is by implementing regional autonomy, providing opportunities and opportunities for regions to manage their own regions, as well as structuring the concept of development both in the short and long term. All of this can be related to managerial performance of district government. Thus, the motivation of this study is to conduct research leads to the effect of decentralization, environmental uncertainty, and accounting controls on managerial performance in a conceptual framework. The objective of this research is to conceptually find out and empirically based evidence regarding the effect of decentralization, environmental uncertainty, and accounting controls on managerial performance. The results can provide value to implementation in the region, as well as understanding managerial performance that is currently being carried out.