BEHAVIORAL MANAGEMENT ACCOUNTING

BEHAVIORAL MANAGEMENT ACCOUNTING

BEHAVIORAL MANAGEMENT ACCOUNTING

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. Knowledge and
appreciation of these behaviors and behavioral contexts contribute to the success
and efficiency of management accounting in serving the goals of the firm. These
behaviors and behavioral contexts are covered in ten chapters as follows:
1. Chapter 1 examines the multidimensional scope of management accounting and provides
a frame of reference for the issues raised by behavioral management accounting.
It shows that to meet the diverse needs of today’s managers, management
accounting has evolved into a multidimensional area of inquiry resting on accounting,
organizational, behavioral, and decisional foundations.

Ahmed Riahi-Belkaoui