Management accounting system: Insights from the decision making theories

نویسندگان

چکیده

Management accounting system (MAS) improves business growth through quality decision making process, but scholars have mixed views about MAS and constantly debate its efficacy. Drawing on the decision-making theories, current research deviates from debates adopts a ‘think-outside-the-box’ approach, aiming to advance knowledge of MAS's Research data are gathered literatures cognate studies. Following findings, we identify new pre-factor (thinking style) incorporate it into MAS. Specifically, makers' cognitive process is found affect design implementation MAS, as rational thinking style, administrative political style may efficacy differently. findings brought valuable insights literatures, by highlighting strength weakness different styles in designing management system. Moreover, makers, such organizational leaders managers, encouraged monitor their styles: that is, with better understanding styles, makers can utilize rectify style-driven deficits time.

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ژورنال

عنوان ژورنال: Social sciences & humanities open

سال: 2023

ISSN: ['2590-2911']

DOI: https://doi.org/10.1016/j.ssaho.2023.100529