Psychology Models of Management Accounting

Applying change management models to the revalidation of an undergraduate Accounting & Finance programme – a study in the UK higher education

Obtaining exemptions from professional bodies’ examinations has become important for institutions in the higher education sector and there is a growing attention to provide such exemptions to graduating students. However, incorporating necessary changes to the teaching syllabus and meeting the required changes in assessments and other areas of teaching and the related syllabus, can be difficult...

Accounting for Unobservables in Production Models: Management and Inefficiency

This paper explores the role of unobserved managerial ability in production and its relationship with technical efficiency. Previous analyses of managerial ability have been based on strong assumptions about its role in production or on the use of proxies. We avoid these limitations by introducing managerial ability as an unobserved random variable in a translog production function. The resulti...

Strategic Management Accounting – a Messiah for Management Accounting?

When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. Ne...

Mental Models, Psychology Of

configural description or a mixture of the two, and rarely any other kind. These questions are not just an issue of academic interest. We have all often had frustrating experience trying to understand verbal directions a b u t how to get somewhere or trying to grasp the layout of an area by means of a map. Virtual reality is currently being proposed as having great potential for training people...

Information Security Management Accounting