Accounting for Managers: Interpreting accounting information for decision-making
4 Management Control, Management Accounting and its Rational-Economic Assumptions Management accounting needs to be understood a ...
38 ACCOUNTING FOR MANAGERS Berryet al.(1995) defined management control as: the process of guiding organizations into viable pat ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 39 Business strategy Strategic uncertainties Organizational learning Choice of interac ...
40 ACCOUNTING FOR MANAGERS corrective action to be reflected either in goal adjustment or in changed behaviour, and the allocati ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 41 Acybernetic controlprocess involves four conditions (Berryet al., 1995, originally ...
42 ACCOUNTING FOR MANAGERS 3 Internal learning amends the predictive model on the basis of past experience and the measurement a ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 43 a general management function concerned with the achievement of overall organizatio ...
44 ACCOUNTING FOR MANAGERS Customer "To achieve Objectives Measures Targets Initiatives our vision, how should we appear to our ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 45 Norton’s Balanced Scorecard. He argued that traditional performance measure- ment s ...
46 ACCOUNTING FOR MANAGERS for Quality Management (EFQM). This is an integrated self-assessment tool com- prising nine elements ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 47 Research suggests that the management control paradigm may still be domi- nated by ...
48 ACCOUNTING FOR MANAGERS the provision and analysis of management accounting data about a business and its competitors which i ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 49 žThe value chain (the linked set of nine inter-related primary and support function ...
50 ACCOUNTING FOR MANAGERS expanded the notion of management control to incorporate non-financial perfor- mance measurement and ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 51 Conclusion........................................... In his review of management a ...
52 ACCOUNTING FOR MANAGERS Drury, C. (2000).Management and Cost Accounting.(5thedn).London:ThomsonLearning. Eccles, R. G. (1991) ...
MANAGEMENT CONTROL, MANAGEMENT ACCOUNTING 53 Ouchi, W. G. (1979). A conceptual framework for the design of organizational contro ...
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5 Interpretive and Critical Perspectives on Accounting and Decision-Making In Chapter 4 we described the rational-economic persp ...
56 ACCOUNTING FOR MANAGERS post rationalization of actions, rather than an ex ante statement of organizational goals’ (p. 188). ...
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