Behavioral management accounting
著者
書誌事項
Behavioral management accounting
Quorum Books, 2002
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself.
He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.
目次
The Multidimensional Scope of Management Accounting Nature of the Control Process Linguistic Determinism in Management Accounting Cultural Relativism in Management Accounting Cognitive Relativism in Management Accounting Contingency Approaches to the Design of Management Accounting Systems Functional and Data Fixation in Management Accounting Goal Setting, Participative Budgeting and Performance Behavioral Issues in Control Planning, Budgeting and Information Distortion
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