Behavioral Management Accounting

Author(s): Riahi-Belkaoui A.

Year: 2002

Description:
Producers and users of management accounting information are confronted with crucial behavioral phenomena — factors that can affect the communication of this information and its use. Riahi-Belkaoui shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit.