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"Of the 7,000 estimated non-native species present in North America, approximately 1,000 are invasive. Clearly, invasive species are in the minority, but their small numbers don't keep them from causing billions of dollars in economic and ecological harm each year. Policymakers and ecologists continue to try to figure out which species might be harmful, which invasive species are doing the most damage, and which of these might respond best to eradication efforts. Invasive species reports and case studies are prevalent in political, environmental, and scientific news cycles, and a significant portion of the public is concerned about the issue." -- publisher website"

"This paper is aimed at providing description of the current emergence of knowledge economy ,knowledge management (KM) ,challnges facing accounting discipline and ande for future accounting development . The dynamics of contemporary and sosial changes has created the condations of possibility leading to the emergence of knowledge economy and consequently knowledge management....."

"Salah satu unit eselon I di lingkungan Kementerian Keuangan RI yang telah melaksanakan cascading dari Kemenkeu-One sampai Kemenkeu-Five adalah Direktorat Jenderal Kekayaan Negara DJKN. Bahkan, DJKN ditunjuk sebagai pilot project Penganggaran Berbasis Kinerja PBK di lingkungan Kemenkeu RI berdasarkan laporan kinerjanya pada tahun 2017 yang melampaui target. Padahal, operasionalisasi cascading dalam balanced scorecard sebagai sistem manajemen strategis pada salah satu unit pendukungnya yaitu Sekretariat Direktorat Jenderal memiliki nilai yang paling rendah bila dibandingkan dengan unit kerja DJKN lainnya, sehingga seharusnya kecil kemungkinan DJKN untuk mencapai hasil evaluasi kinerja yang melampaui target. Oleh sebab itu, penelitian ini bertujuan untuk menjelaskan operasionalisasi cascading dalam balanced scorecard di Sekretariat Direktorat Jenderal yang mengarah pada hasil laporan kinerja DJKN tahun 2017 yang melampaui target. Metode yang digunakan dalam penelitian ini adalah post-positivist, data primer dikumpulkan dengan melakukan wawancara mendalam dan data sekunder didapatkan melalui dokumen serta peraturan terkait untuk dianalisis secara kualitatif. Hasil dari penelitian ini menunjukkan bahwa operasionalisasi cascading di Sekretariat Direktorat Jenderal yang mengarah pada hasil laporan kinerja DJKN tahun 2017 yang melampaui target disebabkan karena sudah terpenuhinya: 1 visi dan misi yang konsisten dengan DJKN 2 memiliki sasaran strategis yang mendukung unit bisnis 3 memiliki sasaran strategis yang memiliki hubungan sebab-akibat 4 penetapan KPI yang relevan dengan sasaran strategis baik di tingkat unit pendukung maupun pelaksana.

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One of Echelon 1 units implementing Kemenkeu One to Kemenkeu Five cascading system in Indonesias Ministry of Finance is the Directorate General of State Assets Managament Direktorat Jenderal Kekayaan Negara henceforth referred as DJKN. Furthermore, DJKN was assigned as the pilot performance based budgeting project in the Ministry based on the Directorates performance in 2017 that exceeded targets. Intriguingly, the operationalization of cascading as strategic management in one of the Directorates supporting units, i.e. Directorate General Secretariat, is the lowest compared to the other units supposedly, chances would have been low for DJKN to exceed the aforementioned targets.

Therefore, this study aims to elaborate the operationalization of cascading in balanced scorecard system in the Directorate General Secretariat that led to the DJKNs performance reporting in 2017, in which the institution was deemed as exceeding targets. The study utilizes post positivist methods primary data is gathered using in depth interviews while the secondary data are elicited from the documents and related regulations to be analyzed qualitatively.

Results show that the operationalization in the Secretariat led to such reporting due to the fulfillments and existence of several aspects 1 consistent visions and missions with that of DJKN, 2 strategic targets supporting business units, 3 strategic targets with causality relations, and 4 key performance indicators implemented that are relevant to the strategic targets in the supporting and executing units."