haku: @indexterm management accounting / yhteensä: 786
viite: 5 / 786
| Tekijä: | Hall, M. |
| Otsikko: | Accounting information and managerial work |
| Lehti: | Accounting, Organizations and Society
2010 : APR, VOL. 35:3, p. 301-315 |
| Asiasana: | accounting information management accounting work |
| Kieli: | eng |
| Tiivistelmä: | Drawing on prior research, this paper develops a series of propositions focused on three primary insights into how and why managers use accounting information (henceforth as: acc-info) in their work: 1. Managers primarily use acc-info to develop knowledge of their work environment rather than as an input into specific decision making scenarios. 2. As acc-info is just one part of the wider information (herein as: info) set used by managers to perform their work, it is imperative to consider its strengths and weaknesses relative to other sources of info at a manager's disposal. 3. As managers interact with info and other managers using primarily verbal forms of communication, it is through talk rather than through written reports that acc-info becomes implicated in managerial work. It is also considered herein how existing experimental and field-based methods could fruitfully be adapted to focus on the detailed activities through which managers make use of acc-info. |
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