Formal Rationality as Ideal: The Textbook Approach to Management

Two approaches to rationality characterize the understanding of management accounting and control: one descriptive, based on empirical research allowing for a variety versions rationality; other normative, explained undergraduate students through voluminous textbooks control predominantly idea formal rationality. Whereas descriptive approach is often presented as contrast normative approach, seems largely independent or new methods. It suggested that teachings be insights from academic prevalent within Keywords: accounting, control, rationality, textbook