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| Author: | Busch, T. |
| Title: | Management, accounting and cognition |
| Journal: | Scandinavian Journal of Management
1997 : MAR, VOL. 13:1, p. 39-49 |
| Index terms: | COGNITION MANAGEMENT GOALS RATIONALITY EFFICIENCY |
| Language: | eng |
| Abstract: | Accounting, considered the most important management information system in the context of decisions affecting the firm's financial situation, provides information on the financial development , provides a basis for the definition of responsibility for financial goals and is a precondition for manager's ability to develop the required managerial competence. Using accounting information depends on the cognitive qualities of partipicates of mangement processes. Accounting information is applied to problem-solving processes in which goals and conceptions about causal relations are central. The participants' self-efficacy influences both implementation and problem-solving. |
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