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The Progress and Limitations of Simplifying Managerial Complexity in Accounting Practices

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  • Shuai Liu

    (The University of Manchester)

Abstract

By tracing and explaining the historical detail of accounting in the Jesuit Order, this study illustrate how Jesuit accounting started from a rationality and its evolution and development in the present stage. This paper analyzes the four elements in early accounting originating form Jesuit order, that still plays a role in the administrative practice nowadays, in responding for the requirement that organizations need to solve complex management issue. Furthermore, there are certain limitations of accounting means coming from its own discipline characteristics, and the managers and key stakeholders in organization should have a more profound understanding and make proposals in advance.

Suggested Citation

  • Shuai Liu, 2023. "The Progress and Limitations of Simplifying Managerial Complexity in Accounting Practices," Frontiers in Management Science, Paradigm Academic Press, vol. 2(1), pages 56-60, February.
  • Handle: RePEc:bdz:frmans:v:2:y:2023:i:1:p:56-60
    DOI: 10.56397/FMS.2023.02.05
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