Management, accounting and cognition

Tor Busch

Scandinavian Journal of Management, 1997, vol. 13, issue 1, 39-49

Abstract: Accounting plays an important role in most firms, and its main function is to make information available to various decision-makers. How this information is used depends, among other factors, on the cognitive qualities of those who participate in the management process. Data from the accounts is interpreted on a basis of the existing level of knowledge and applied to a problem-solving process in which goals and conceptions about causal relations are central. Moreover, the self-efficacy of the participants must be assumed to influence both problem-solving and implementation. The object of this article is to discuss the function of accounting in the management process from a cognitive point of view, and to indicate important areas for further research.

Keywords: Accounting; management; cognition; goal; rationality; self-efficacy (search for similar items in EconPapers)
Date: 1997
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