haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 208 / 786
| Tekijä: | Coad, A. |
| Otsikko: | Smart work and hard work : explicating a learning orientation in strategic management accounting |
| Lehti: | Management Accounting Research
1996 : DEC, VOL. 7:4, p. 387-408 |
| Asiasana: | MANAGEMENT ACCOUNTING STRATEGIC MANAGEMENT ORGANIZATIONAL LEARNING |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. |
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