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Management, accounting and cognition


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  • Busch, Tor
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    Accounting plays an important role in most firms, and its main function is to make information available to various decision-makers. How this information is used depends, among other factors, on the cognitive qualities of those who participate in the management process. Data from the accounts is interpreted on a basis of the existing level of knowledge and applied to a problem-solving process in which goals and conceptions about causal relations are central. Moreover, the self-efficacy of the participants must be assumed to influence both problem-solving and implementation. The object of this article is to discuss the function of accounting in the management process from a cognitive point of view, and to indicate important areas for further research.

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    Article provided by Elsevier in its journal Scandinavian Journal of Management.

    Volume (Year): 13 (1997)
    Issue (Month): 1 (March)
    Pages: 39-49

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    Handle: RePEc:eee:scaman:v:13:y:1997:i:1:p:39-49

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    Keywords: Accounting management cognition goal rationality self-efficacy;


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    Cited by:
    1. Walid Cheffi & Adel Beldi, 2007. "Conception D'Un Outil De Mesure De La Performance : Divergences Entre Controleurs De Gestion Et Managers. Cas D'Un Groupe Industriel Français," Post-Print halshs-00543093, HAL.
    2. Beldi, Adel & Cheffi, Walid, 2007. "Conception d’un système de mesure des performances : divergences entre contrôleurs de gestion et managers. Cas d’un groupe industriel français," Economics Papers from University Paris Dauphine 123456789/1138, Paris Dauphine University.


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