Behavioral Management Accounting

Ahmed Riahi-Belkaoui

• Publisher: Praeger
• Year: 2001
• Print ISBN: 9781567204438
• eBook ISBN: 9780313004773
• Edition: 1
• Topic: Commerce
• Subtopic: Management

Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.

Table of contents

• Exhibits
• Preface
• 1 The Multidimensional Scope of Management Accounting
• 2 Nature of the Control Process
• 3 Linguistic Relativism in Management Accounting
• 4 Cultural Relativism in Management Accounting
• 5 Cognitive Relativism in Management Accounting
• 6 Contingency Approaches to the Design of Accounting Systems
• 7 Functional and Data Fixation
• 8 Goal Setting, Participative Budgeting, and Performance
• 9 Behavioral Issues in Control
• 10 Planning, Budgeting, and Information Distortion
• Index