A Philosophy Of Management Accounting
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A Philosophy Of Management Accounting
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Author : Hanne Nørreklit
language : en
Publisher: Taylor & Francis
Release Date : 2017-03-27
A Philosophy Of Management Accounting written by Hanne Nørreklit and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-27 with Business & Economics categories.
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.
Implementing The Eva Business Philosophy
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Author : Josie McLaren
language : en
Publisher:
Release Date : 2005
Implementing The Eva Business Philosophy written by Josie McLaren and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Economic value added categories.
Value Creation In Management Accounting And Strategic Management
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Author : Satoshi Sugahara
language : en
Publisher: John Wiley & Sons
Release Date : 2017-09-25
Value Creation In Management Accounting And Strategic Management written by Satoshi Sugahara and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-25 with Mathematics categories.
This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance. This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.
A Philosophy Of Management Accounting
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Author : Hanne Nørreklit
language : en
Publisher: Routledge
Release Date : 2017-03-27
A Philosophy Of Management Accounting written by Hanne Nørreklit and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-27 with Business & Economics categories.
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.
Management Accounting And Control Systems
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Author : Norman B. Macintosh
language : en
Publisher: John Wiley & Sons
Release Date : 2010-09-21
Management Accounting And Control Systems written by Norman B. Macintosh and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-09-21 with Business & Economics categories.
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
Managerial Accounting
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Author : Ray H. Garrison
language : en
Publisher: McGraw-Hill Companies
Release Date : 2000
Managerial Accounting written by Ray H. Garrison and has been published by McGraw-Hill Companies this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.
The Social Organizational Context Of Management Accounting
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Author : Anthony G. Puxty
language : en
Publisher:
Release Date : 1993
The Social Organizational Context Of Management Accounting written by Anthony G. Puxty and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Behavioural accounting categories.
Accounting For Managers
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Author : Bergevin/Macqueen
language : en
Publisher: iUniverse
Release Date : 2010
Accounting For Managers written by Bergevin/Macqueen and has been published by iUniverse this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
Peter M. Bergevin and Michael M. MacQueen's objective in writing Accounting for Managers is to make students and professionals informed users of accounting data. They believe in getting to the point and demonstrating the practical benefits of accounting. In other words, their book is the anti-textbook textbook, it reflects the authors' educational and life philosophy: get to point and do something about it. Improve your decision-making abilities and climb the corporate ladder. Accounting for Managers enables you to unleash the power of financial information in order to improve your ability to conduct business operations, make shrewd investments, and secure needed financing. Unlike stuffy treatments of accounting, Accounting for Managers clearly and concisely provides you with the needed financial information necessary to make the right choices at the right time. Accounting for Managers seamlessly integrates accounting theory with practice. Its information, insights, and lessons will help you to convert business challenges into professional accomplishments. This superb treatment of the "Language of Business" will reside on your desk through the years as your professional successes mount. Accounting for Managers is an ideal text for managerial accounting courses in MBA programs. It is especially suitable to online, accelerated, and executive programs.
Handbook Of Cost And Management Accounting
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Author : Zahirul Hoque
language : en
Publisher: Spiramus Press Ltd
Release Date : 2005
Handbook Of Cost And Management Accounting written by Zahirul Hoque and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
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.
Management Accounting
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Author : A. Nishimura
language : en
Publisher: Springer
Release Date : 2003-01-10
Management Accounting written by A. Nishimura and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-10 with Business & Economics categories.
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.