| Tekijä: | Dugdale, D. Drury, C. |
| Otsikko: | Developments in user-friendly accounting research |
| Lehti: | Management Accounting (London)
1993 : JUL-AUG, VOL. 71:7, p. 40-43 |
| Asiasana: | COMPUTER USERS DEVELOPMENT ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | The authors believe there is evidence that, while some sophisticated techniques are being taken up by practitioners, they continue to employ simplistic techniques alongside such methods. The search for profit is important and the development of techniques which both pursue the profit objective and prove acceptable to managers is desirable. Management action is driven by multiple objectives and theory based on the profit maximization objective is likely to provide only a partial explanation of managerial behaviour. |
SCIMA