Author: | Swieringa, R. J. Weick, K. E. |
Title: | Management accounting and action. |
Journal: | Accounting, Organizations and Society
1987 : VOL. 12:3, p. 293-308 |
Index terms: | MANAGEMENT ACCOUNTING INFORMATION RETURN ON INVESTMENT |
Language: | eng |
Abstract: | An exploration of some preliminary ideas about how and why a management accounting approach and information to facilitate decision-making and influence action, such as a return on investment, can also initiate and sustain forceful action. The analysis covers the management accounting process, the return on investment and action, does the procedure induce public, irreversible, volitional performance, sharing belief in the value and logic of the procedure or approach and the conclusion that short-term maximizing may not be a flaw. |
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