Management accounting and action

  • Swieringa R
  • Weick K
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Abstract

Management accounting information is intended to facilitate and enhance decision-making, but this information also may influence action. This paper explores some preliminary ideas about how and why a management accounting approach such as return on investment may …

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Swieringa, R. J., & Weick, K. E. (1983). Management accounting and action. In Readings in Accounting for Management Control (pp. 307–327). Springer US. https://doi.org/10.1007/978-1-4899-7138-8_15

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