会计:直觉的挑战

Accounting: The Intuitive Challenge.

Accounting Horizons · 1987
被引 0 · 同刊同年前 3%
人大 BABS 3

中文导读

讨论会计作为管理决策信息主要提供者面临的挑战,主张在会计课程中融入组织行为和社会心理学,以提升会计人员支持直觉决策的能力。

Abstract

Abstract This article discusses the challenge to accounting as a prime supplier of information for management decision making. Providing accountants with a general management perspective requires that traditional curricula be expanded to include organizational behavior and social psychology implications within current accounting courses. Accounting as a discipline has developed excellent techniques for analytic decision making. the discipline and individual accountants must supplement them with equally effective techniques to support other kinds of decision making and decision makers if they are to continue to increase the importance of the role they play in management.

管理会计会计教育组织行为决策制定