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Behavioral Management Accounting
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Ahmed Riahi-Belkaoui
ISBN: 1-56720-443-0
ISBN-13: 978-1-56720-443-8
272 pages
Praeger Publishers
Publication: 10/30/2001
List Price: $110.95 (UK Sterling Price: £76.95)
Availability: In Stock
Media Type: Hardcover
Trim Size: 6 1/8 x 9 1/4
Subjects:
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 what these factors and phenomena are and how to understand and cope with them. In doing so, he 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. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.
Table of Contents:
  • The Multidimensional Scope of Management Accounting
    Nature of the Control Process
    Linguistic Determinism in Management Accounting
    Cultural Relativism in Management Accounting
    Cognitive Relativism in Management Accounting
    Contingency Approaches to the Design of Management Accounting Systems
    Functional and Data Fixation in Management Accounting
    Goal Setting, Participative Budgeting and Performance
    Behavioral Issues in Control
    Planning, Budgeting and Information Distortion
About the Author: AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois, Chicago./e Author of numerous Quorum books, published and forthcoming, and coauthor of several more, he is an equally prolific contributor to the scholarly and professional journals of his field, and has served on various editorial boards that oversee them.
LCC Class: 658
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