Formal Rationality as Ideal: The Textbook Approach to Management

Karin Brunsson

Athens Journal of Business & Economics, 2022, vol. 8, issue 4, 329-344

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

Keywords: management accounting; management control; formal rationality; textbook (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ate:journl:ajbev8i4-2

DOI: 10.30958/ajbe.8-4-2

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