Behavioral Management Accounting by Ahmed Riahi-Belkaoui

By Ahmed Riahi-Belkaoui

Manufacturers and clients of administration accounting details are faced with an important behavioral phenomena — components that may have an effect on the verbal exchange of this data and its use. Riahi-Belkaoui exhibits how manufacturers and clients jointly can increase the potency of administration accounting itself. He explains the judgment procedure in administration accounting, identifies and explains the most important behavioral phenomena, after which presents how you can use them for the firm's profit.

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Integration refers to the individual’s ability to employ complex rules to combine these dimensions. Then a person low on both activities is said to be concrete, while a person high on both activities is said to be abstract. The continuum from concrete to abstract is referred to as an integrative or conceptual complexity. To the concept of integrative complexity is usually added the concept of environmental complexity and the level of information processing. 98 H. M. Schroder et al. extended the concept of the inverted U-shaped curve to the study of integrative complexity.

This need is met by the cost accounting system. The lines connecting the organization units may imply either line or staff relationships. Line authority implies a basic relationship as defined by the chain of command. It is exerted downward by a superior over subordinates. Staff authority implies that part of the managerial task, of an advisory nature, has been assigned by an executive to someone outside the chain of command. Functional authority implies a basic relationship of command laterally and downward.

This implies that both planning and control will take place at two levels. THE BEHAVIORAL DIMENSION Management accounting is built on behavioral foundations. Its explicit aim is to affect the behavior of individuals in a desirable direction. To accomplish this purpose, management accounting has to be adapted to the different characteristics that shape the “cognitive makeup” of individuals within an organization and affect their performance. In general, these characteristics pertain to three factors: (1) the perception by the individual of what should be the objective function or goals in the firm; (2) the various factors likely to motivate the individual to perform; and (3) the decision-making model most relevant to particular contexts and most preferred by the individual.

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