Mr Moatasem Essay

103554 WordsDec 23, 2013415 Pages
BEHAVIORAL MANAGEMENT ACCOUNTING Ahmed Riahi-Belkaoui QUORUM BOOKS BEHAVIORAL MANAGEMENT ACCOUNTING BEHAVIORAL MANAGEMENT ACCOUNTING Ahmed Riahi-Belkaoui QUORUM BOOKS Westport, Connecticut • London Library of Congress Cataloging-in-Publication Data Riahi-Belkaoui, Ahmed, 1943– Behavioral management accounting / Ahmed Riahi-Belkaoui. p. cm. Includes bibliographical references and index. ISBN 1–56720–443–0 (alk.paper) 1. Managerial accounting. 2. Accounting—Psychological aspects. HF5657.4.R5253 2002 658.15'11—dc21 2001019865 British Library Cataloguing in Publication Data is available. Copyright 2002 by Ahmed Riahi-Belkaoui I. Title. All rights reserved. No portion of this book may be reproduced, by any process or technique, without the express written consent of the publisher. Library of Congress Catalog Card Number: 2001019865 ISBN: 1–56720–443–0 First published in 2002 Quorum Books, 88 Post Road West, Westport, CT 06881 An imprint of Greenwood Publishing Group, Inc. www.quorumbooks.com Printed in the United States of America TM The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48–1984). 10 9 8 7 6 5 4 3 2 1 To Dimitra Contents Exhibits Preface 1 The Multidimensional Scope of Management Accounting 2 Nature of the Control Process 3 Linguistic Relativism in Management Accounting 4 Cultural Relativism in Management Accounting 5 Cognitive Relativism in Management Accounting 6 Contingency Approaches to the Design of Accounting Systems 7 Functional and Data Fixation 8 Goal Setting, Participative Budgeting, and Performance 9 Behavioral Issues in Control 10 Planning, Budgeting, and Information Distortion ix xi 1 47 67 85 115 139 161 183 209 225 251 Index Exhibits 2.1 2.2 3.1 3.2 3.3 3.4 4.1 8.1 8.2 9.1 9.2 Feedback Control System Feedforward

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