DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic perspective is in its efforts explain competitive advantage Currently, have been implemented various aspects, including, marketing, production, resources, also accounting. purpose of this study provide an overview application Capability Theory, viewed from accounting perspective. This research method descriptive analysis. analysis, found that capability theory, through perspective, related fields sharia accounting, government information systems, financial corporate governance. analysis carried out descriptively limitation study. Therefore, it recommended future, can be done by interviewing stakeholders.