Behavioral Management Accounting

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.

List of contents

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

About the author

Ahmed Riahi-Belkaoui

Product details

• Authors: Ahmed Riahi-Belkaoui, Riahi-Belkaoui Ahmed
• Publisher: Bloomsbury
• Languages: English
• Product format: Hardback
• Released: 30.10.2001
• EAN: 9781567204438
• ISBN: 978-1-56720-443-8
• Subjects: Social sciences, law, business > Business > Miscellaneous; BUSINESS & ECONOMICS / Management, BUSINESS & ECONOMICS / Accounting / Managerial, Management & management techniques, Behavioural theory (Behaviourism), Behaviourism, Behavioural theory, Management accounting & bookkeeping, Management and management techniques, Management accounting, bookkeeping and auditing, PSYCHOLOGY / Psychotherapy / Behaviorism, Business: Management