Management, accounting and cognition
AbstractAccounting 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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Bibliographic InfoArticle provided by Elsevier in its journal Scandinavian Journal of Management.
Volume (Year): 13 (1997)
Issue (Month): 1 (March)
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Web page: http://www.elsevier.com/wps/find/journaldescription.cws_home/872/description#description
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- 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.
- 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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