Behavioral Management Accounting PDF Download
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Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
ISBN: 0313004773
Category : Business & Economics
Languages : en
Pages : 274
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Book Description
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.
Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
ISBN: 0313004773
Category : Business & Economics
Languages : en
Pages : 274
Get Book Here
Book Description
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.
Author: Edwin H. Caplan
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 148
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Book Description
Author: Theresa Libby
Publisher: Routledge
ISBN: 1317487990
Category : Business & Economics
Languages : en
Pages : 656
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Book Description
Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Author: Susanne Rauscher
Publisher: Springer Nature
ISBN: 3658280174
Category : Business & Economics
Languages : en
Pages : 130
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Book Description
Susanne Rauscher and Annika Zielke provide an in-depth analysis of the relevance of nudging as a potential solution approach for behavioral issues within the area of Management Accounting. It challenges whether learnings from already successful applications of nudging especially in the social and political context can be transferred to the corporate environment of management accounting. This study contributes to the increasing interest in behavioral economics in the corporate context. Its findings have the potential to impact both academic research and practitioners’ work.
Author: Michael Schiff
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 432
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Book Description
Author: E. H. Caplan
Publisher:
ISBN: 9780201009521
Category :
Languages : en
Pages :
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Book Description
Author: John Leslie Livingstone
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 228
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Book Description
Author: Ercan Özen
Publisher: Emerald Group Publishing
ISBN: 1800430973
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
Every day presents new challenges as the face of global economics changes. In this first book in the Emerald Studies in Finance, Insurance, and Risk Management, expert editors and contributors come together to discuss global response to new uncertainty and challenges.
Author: Lisa Burgdorff
Publisher: GRIN Verlag
ISBN: 3640582535
Category : Business & Economics
Languages : de
Pages : 27
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Book Description
Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 2,7, Philipps-Universität Marburg, Veranstaltung: Seminar Controlling-Instrumente zur Verhaltenssteuerung, Sprache: Deutsch, Abstract: 1 Einleitung Das Behavioral Accounting (B.A.) versucht verhaltenstheoretische Annahmen aus Nachbardisziplinen, wie der Soziologie und Psychologie, mit dem internen und externen Rechnungswesen zu verbinden. Das folgende Zitat des Sozialwissenschaftlers und Wirtschaftsnobelpreisträgers Herbert Alexander Simon aus dem Jahre 1986 zeigt wie wichtig die Beachtung anderer Disziplinen für die Wirtschaftswissenschaften ist: “Economics without psychological and sociological research to determine the givens of the decision-making situation, the focus of attention, the problem representation, and the processes used to identify alternatives, estimate consequences, and choose among possibilities – such economics is a one-bladed scissors. Let us replace it with an instrument capable of cutting through our ignorance about rational human behavior.”1 Eine weitere Motivation sich mit diesem Thema zu beschäftigen besteht in der Wichtigkeit der Mitarbeiter, weg von der der Definition als Produktionsfaktor, hin zum Menschen. Das Rechnungswesen sollte sich somit mehr mit dem individuellen Verhalten und den sozialen Aspekten beschäftigen. In der folgenden Arbeit soll ein kurzer allgemeiner Überblick über die wesentliche Ziele, Aufgaben, Methoden und Erkenntnisse des B.A. gegeben werden, um anschließend auf ausgewählte Fragestellungen der internen Unternehmensrechnung einzugehen. In einem abschließenden Fazit erfolgen eine kurze Beurteilung der bisherigen Forschungen und ihrer Ergebnisse sowie ein Ausblick auf weitere mögliche Untersuchungen.
Author: Kalu Nwonyuku
Publisher:
ISBN:
Category :
Languages : en
Pages : 45
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Book Description
The wide range of implications of the effect of behavioral and organizational theories in management accounting has expanded dramatically, and consistent with the growth in the complexity of organizations, and the need to manage cross-national operations. Following this, behavioral research in management accounting has made meaningful progress over the years. It has demonstrated the need to pay careful and close attention to behavioral issues to promote effective organizational functioning. It is as against this backdrop that this study delves into examining the behavioral and organizational perspectives of management accounting system; reviewing how management accounting practices influence individuals behavior. It highlights the development and use of the right kinds of performance measure characteristics; and pinpoints the need for empowering employees for decision-making. It provides a discussion of the important underlying management accounting philosophies related to human behavior. While x-rays the dimensions of motivation and the use of appropriate incentive plan to reward performance. It does that using descriptive approach of research and secondary data collection method in arriving at the conclusion that behavioral management accounting if thoroughly explored will not only bridge the existing lacuna in the ways and manners management accounting information is generated and reported; it will also restore great confidence to its various users. Hence, a proposal for behavioral welfare maximization model as a preferred objective function of firm is made. Also, the work suggests that management accountants should develop attitudes and strategies that activate and maintain supportive and cooperative relationships with managers and other subordinates that will result to value-synergy effect. Keenly noted is that management accounting as at date does not have its own universal objective function. Hence, the need to have a conceptual framework as a reference upon which universal objective function of management accounting should be developed. The study recommended for more research in this direction.
