Psychology Models of Management Accounting

Psychology Models of Management Accounting
Title Psychology Models of Management Accounting PDF eBook
Author Joan Luft
Publisher Now Publishers Inc
Pages 161
Release 2010
Genre Business & Economics
ISBN 1601983468

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Psychology Models of Management Accounting analyzes the contributions of psychology-based research to explaining patterns in individuals' management accounting related decision-making.

Handbook of Management Accounting Research

Handbook of Management Accounting Research
Title Handbook of Management Accounting Research PDF eBook
Author Christopher S. Chapman
Publisher Elsevier
Pages 561
Release 2006-12-08
Genre Business & Economics
ISBN 008046887X

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Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope

Heuristic Reasoning in Management Accounting

Heuristic Reasoning in Management Accounting
Title Heuristic Reasoning in Management Accounting PDF eBook
Author Jörn Sebastian Basel
Publisher BoD – Books on Demand
Pages 270
Release 2012
Genre Business & Economics
ISBN 3844101608

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Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of heuristics. With a series of five empirical studies, applying a mixed-methods research design, the author sheds light to these research questions and addresses some central claims of the potential biases but also the stunning benefits of relying on heuristic reasoning. Central to his discussion are dual-process-approaches which are debated in cognitive psychology. Scholars of these approaches claim that we should distinguish between two distinct processes (or systems) of the human mind. Following this interpretation, heuristics are processes which are described as intuitive, automatic, fast, and unconscious. They are routinized cognitive processes which are based on experience in certain social environments and thus often exhibit ecological rationality. Overall, this book picks up an up-to-date topic in behavioural accounting research, which not only is of relevance for researchers but as well for practitioners.

Handbooks of Management Accounting Research 3-Volume Set

Handbooks of Management Accounting Research 3-Volume Set
Title Handbooks of Management Accounting Research 3-Volume Set PDF eBook
Author Christopher S. Chapman
Publisher Elsevier
Pages 1584
Release 2009-01-30
Genre Business & Economics
ISBN 0080879306

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Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 - Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set - Examines particular management accounting practices and specific organizational contexts - Adopts a global perspective of management accounting practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."

Research Handbook on Performance Measurement for Management Control

Research Handbook on Performance Measurement for Management Control
Title Research Handbook on Performance Measurement for Management Control PDF eBook
Author Anne M. Lillis
Publisher Edward Elgar Publishing
Pages 389
Release 2024-11-08
Genre Business & Economics
ISBN 180392067X

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Performance measurement is a critical dimension of management control theory and practice, and one of the most widely researched areas of management accounting. The Research Handbook on Performance Measurement for Management Control provides the foundation for the next generation of research in management accounting on performance measurement by canvassing the contemporary landscape of performance measurement research and outlining future research opportunities.

Management Accounting, Organizational Theory and Capital Budgeting: 3Surveys

Management Accounting, Organizational Theory and Capital Budgeting: 3Surveys
Title Management Accounting, Organizational Theory and Capital Budgeting: 3Surveys PDF eBook
Author Robert W Scapens
Publisher Springer
Pages 280
Release 1984-11-19
Genre Business & Economics
ISBN 1349070963

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The Routledge Companion to Performance Management and Control

The Routledge Companion to Performance Management and Control
Title The Routledge Companion to Performance Management and Control PDF eBook
Author Elaine Harris
Publisher Routledge
Pages 526
Release 2017-08-15
Genre Business & Economics
ISBN 1317429931

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Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.