| Author: | Harris, P. |
| Title: | Accounting for values: towards a new management accounting |
| Journal: | Management Accounting (London)
1995 : FEB, VOL. 73:2, p. 12-13 |
| Index terms: | ACCOUNTING MANAGEMENT ACCOUNTING THINKING |
| Language: | eng |
| Abstract: | Paul Harris suggests that the main thing that management accountant need to take on board is that values are more fundamental than financial objectives and that each organization should try to identify those core values which are important to itself and then bed them into the culture. But this introduces paradox and so the first step is to ask what the implications are if we incorporate paradox within our thinking. |
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