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Management, accounting and cognition


  • Busch, Tor


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.

Suggested Citation

  • Busch, Tor, 1997. "Management, accounting and cognition," Scandinavian Journal of Management, Elsevier, vol. 13(1), pages 39-49, March.
  • Handle: RePEc:eee:scaman:v:13:y:1997:i:1:p:39-49

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    1. repec:dau:papers:123456789/1138 is not listed on IDEAS
    2. 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 Fran├žais," Post-Print halshs-00543093, HAL.


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