Managerial accounting and decision-making

Satish Joshi and Ranjani Krishnan

Chapter 13 in Handbook of Financial Decision Making, 2023, pp 277-295 from Edward Elgar Publishing

Abstract: This article reviews extant literature in management accounting and decision-making and outlines major themes and key findings. It focuses on studies employing the principal-agent framework in the design of management control systems but also discusses extensions that incorporate psychology and behavioral theories. The levels of analyses cover dyadic employee-owner relations, organizational control system interactions, and organizational interactions with broader stakeholders. It concludes with a call for future research that explores management accounting and control solutions to respond to a rapidly evolving business and societal landscape.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2023
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