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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
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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: 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: Norman B. Macintosh
Publisher: John Wiley & Sons
ISBN: 0470714476
Category : Business & Economics
Languages : en
Pages : 379
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Book Description
Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers
Author: A. Nishimura
Publisher: Springer
ISBN: 1403948151
Category : Business & Economics
Languages : en
Pages : 201
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Book Description
This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.
Author: Kurt Heisinger
Publisher:
ISBN: 9781453345276
Category : Managerial accounting
Languages : en
Pages : 646
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Book Description
Author: Zahirul Hoque
Publisher: Spiramus Press Ltd
ISBN: 1904905013
Category : Business & Economics
Languages : en
Pages : 381
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Book Description
This handbook is intended primarily for practitioners such as accountants, auditors, financial analysts, business managers, and chief executives. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. In order to survive in the changing business environment, organizations should rethink their strategic philosophy and the role of management accounting. Management accounting systems exist to help managers make economic decisions. In preparing and assessing their strategic plans, organizations need information on many areas of their business environment. Management accounting is also in a process of change. While some businesses continue to use conventional methods of costing, performance measurement and cost analysis, increasing numbers are adopting activity based cost allocation system, strategic oriented investment decisions models, and multiple performance measures such as the Balanced Scorecard. This handbook focuses on both conventional and contemporary issues in cost and management accounting. It presents an intriguing combination of 20 chapters, separated for presentation purpose into seven themes, dealing respectively with: organizational planning and controls; costing for business decisions; pricing decisions; capital budgeting decisions; performance measurement and benchmarking; contemporary management accounting tools; and management accounting for the public sector. All chapters in this handbook provide both retrospective and modern views and commentaries by knowledgeable scholars in the field, who are able to offer unique insights on the changing role of cost and management accounting in today's businesses.
Author: Christine Denison
Publisher:
ISBN: 9781516584987
Category :
Languages : en
Pages : 472
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Book Description
Mastering Managerial Accounting helps students learn critical concepts in managerial accounting through consistent and engaging practice. The text encourages students to work through problems and identifies clear procedures for completing each problem successfully. The heart of each chapter features an appropriate method for solving problems, an illustrative example, and an introductory stop-check problem for immediate application. There are also practice exercises
Author: Jon-Arild Johannessen
Publisher: Emerald Group Publishing
ISBN: 1839096349
Category : Business & Economics
Languages : en
Pages : 160
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Book Description
Knowledge Management is an important part of all business, and yet the discipline lacks a philosophy based on systemic thinking. Exploring this gap, expert author Jon-Arild Johannessen continues his research on knowledge management with the groundwork for a new philosophy.
Author: Joel Demski
Publisher: Springer Science & Business Media
ISBN: 0387774513
Category : Business & Economics
Languages : en
Pages : 504
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Book Description
The second edition of Dr. Demski’s book reflects his experiences teaching undergraduates, masters and doctoral students. He emphasizes economic fundamentals as the guiding foundation coupled with an artful application of those fundamentals. This applies to product costing, decision making and evaluation art. Dr. Demski has also removed a great deal of traditional minutiae, in order to keep this theme in constant focus. This thematic approach, in his experience, works in dramatic fashion, and stands in sharp contrast to more traditional presentations of this material. The book is not only for use as a textbook but also as a reference book.
Author: Leslie Eldenburg
Publisher:
ISBN: 9780730350491
Category : Accounting
Languages : en
Pages : 776
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Book Description
