Behavioral Management Accounting by Ahmed Riahi-BelkaouiISBN: 9781429473163
Publication Date: 2002-01-01
Management accounting deals with the provision of accounting and nonaccounting information to internal users for the purpose of facilitating their decision making. While technical in nature, management accounting still functions in a behavioral environment shaped by the behaviors of management accountants as producers of information and managers as internal users, as they react to the information produced or received, the context created, the attitudes and perceptions generated, and the outcomes desired. Accordingly, this book introduces the concept of “behavioral management accounting” as the study of the behaviors and behavioral contexts created by the production of management accounting information to be used by internal decision makers