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- Title
Relating the Institutional Approach in Management Accounting to Institutional Economics: An Essay on Dual-mode Rationality.
- Abstract
The author focuses on the defining principles of management accounting and how they relate to institutional economics. It is the author's conclusion that management accounting mechanisms can function as institutional rules, and can evolve with other coordinating mechanisms in organizations. Analyzed is the role those principles of management accounting play as one part of the whole of an institutional infrastructure or framework in influencing organizational and human decision-making. Several business theories, such as those concerning institutional rationality from William Redmond, and theories related to the upwards and downwards flux between general institutional rules on several organization levels from Geoffrey Hodgson, are utilized to provide insight into the essay's analysis.
- Subjects
INSTITUTIONAL economics; ORGANIZATIONAL behavior; ECONOMICS; DECISION making; REDMOND, William; HODGSON, Geoffrey Martin, 1946-; MANAGEMENT; ACCOUNTING
- Publication
Journal of Economic Issues (Association for Evolutionary Economics), 2006, Vol 40, Issue 4, p1137
- ISSN
0021-3624
- Publication type
Essay
- DOI
10.1080/00213624.2006.11506978