A Philosophy of Management Accounting PDF Download
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Author: Hanne Nørreklit
Publisher: Taylor & Francis
ISBN: 131739805X
Category : Business & Economics
Languages : en
Pages : 301
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Book Description
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author: Hanne Nørreklit
Publisher: Taylor & Francis
ISBN: 131739805X
Category : Business & Economics
Languages : en
Pages : 301
Get Book Here
Book Description
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author: Hanne Nørreklit
Publisher: Routledge
ISBN: 1317398041
Category : Business & Economics
Languages : en
Pages : 280
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Book Description
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author: Kurt Heisinger
Publisher:
ISBN:
Category : Managerial accounting
Languages : en
Pages : 697
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Book Description
Author: Josie McLaren
Publisher:
ISBN: 9781859715673
Category : Economic value added
Languages : en
Pages : 54
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Book Description
Author: Joseph Lawrence Schachtele
Publisher:
ISBN:
Category : Business
Languages : en
Pages : 154
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Book Description
Author: Mitchell Franklin
Publisher:
ISBN: 9781680922943
Category :
Languages : en
Pages : 746
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Book Description
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author: Cristina Neesham
Publisher: Springer Nature
ISBN: 3030766063
Category : Philosophy
Languages : en
Pages : 1072
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Book Description
The Handbook of Philosophy of Management addresses the philosophical foundations of management in theory and practice. It covers established branches of philosophy, such as aesthetics, epistemology, moral philosophy, political and social philosophy, philosophy of education, philosophy of practice, and philosophy of science. The Handbook’s broad scope maps out the field and provides a forum where philosophy can be meaningfully applied to the study of management in all its forms. The original, peer-reviewed research published here sheds new light on the complexities of management theory and practice, beyond what hitherto has been possible with the sole application of the social sciences. As philosophy provides a meta-framework for moving beyond paradigm fragmentation within management research and education, this allows researchers and practitioners to find harmony (and discord) in the perspectives revealed by a philosophical lens.
Author: Leslie G. Eldenburg
Publisher: John Wiley & Sons
ISBN: 0730369382
Category : Business & Economics
Languages : en
Pages : 755
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Book Description
Eldenburg’s fourth edition of Management Accounting combines the basic technical issues associated with cost management, management accounting and control with more recent and emerging themes and issues. Management accounting is a compulsory element of the accounting major, and this text is written to cover the content typically taught in the two management accounting units offered in most accounting programs. The Management Accounting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes case videos, interactive problems and questions with immediate feedback. Eldenburg’s unique resource can also form the basis of a blended learning solution for lecturers.
Author: Baruch Lev
Publisher: John Wiley & Sons
ISBN: 1119191084
Category : Business & Economics
Languages : en
Pages : 268
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Book Description
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author: Pierre Guillet de Monthoux
Publisher: Routledge
ISBN: 1315486202
Category : Political Science
Languages : en
Pages : 322
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Book Description
This book explores the foundation of European management philosophy at a dramatic moment in European history: the Cold War has ended; Western capitalism has triumphed over communism. The book reflects on the role of business and management that has emerged in Western capitalism and it searches for the roots of moral philosophy and the philosophies of management derived from the history of economic thought. It traces such ideas from the late 18th century works, Quesnay and Smith, down through the 19th century to the present. The closing chapter of the book sets out ten principles for tight management in a socio-economic doctrine of ideal enterprise and good management.
