Management accounting deals with the provision of accounting and nonaccounting information to internal users for the purpose of facilitating their decision making. While technical in nature, management accounting still functions in a behavioral environment shaped by the behaviors of management accountants as producers of information and managers as internal users, as they react to the information produced or received, the context created, the attitudes and perceptions generated, and the outcomes desired. Accordingly, this book introduces the concept of “behavioral management accounting” as the study of the behaviors and behavioral contexts created by the production of management accounting information to be used by internal decision makers. Knowledge and appreciation of these behaviors and behavioral contexts contribute to the success and efficiency of management accounting in serving the goals of the firm.
Ahmed Riahi-Belkaoui
Publisher:Quorum Books | ISBN:1567204430 | Pages: 272 | PDF | 1.2M
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