Managerial Accounting and Society: Emerging Factors for ‘Decision Making’ of Accountants in the Modern Era

Muhammad Rehan Masoom and Fareen Zaman
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Muhammad Rehan Masoom: Assistant Professor, School of Business and Economics, United International University, Dhanmondi, Dhaka-1209, BANGLADESH
Fareen Zaman: Senior Lecturer, School of Business and Economics, United International University, Dhanmondi, Dhaka-1209, BANGLADESH

American Journal of Trade and Policy, 2017, vol. 4, issue 2, 73-78

Abstract: Managerial accounting offers a universal set of tools to manage the administration and acts as patterned entities for producing a return for the organization. In doing so, the chief problem faced by a professional and academic discipline like accounting is that it has to deal with two distinct planes: the theoretical stage and the practical height. Since the influence of accounting affects areas beyond mere corporate and business entities to the day-to-day social role of accounting, the discipline must pay proper discretion in addressing both aspects. This paper address three complicated issues that modern-day accounting is facing. First, it attempts to shed light on the sociological concepts applicable in accounting to comprehend the implicative insinuations. Second, the civil discourse and the management's decision-making edifice have been considered. Third, it intends an approach to reconstructing behavioral accounting.

Keywords: Managerial Accounting and Society; Polyphonic debate; Behavioral Implications; Public Discourse; Decision-Making; Social Accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ris:ajotap:0078

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