Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on...Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on the problem complexity, they have to solve problems in a dyadic way. A dual process model, the heuristic systematic model （HSM）, expands this so-called manager-accountant-dyad and shows different cases of actual human information processing. Managers and accountants either process systematically or heuristically. So far, many concepts have been designed in relation to the normative concept of the economical rational principle. Consequently, recent research only uses systematic information processing, based on the principle of the economic man. In this paper, a decision-behavior oriented approach tries to describe actual decision makers such as managers and accountants and shows new possibilities within MA. Therefore, the potential of heuristic information processing is analyzed, based on the phenomenon of ecological rationality as one shape of bounded rationality. Thus, different cognitive heuristics in business economics are identified and analyzed. Furthermore, the outstanding performance of heuristics compared with more complex calculations is shown. Unfortunately, these findings have been limited to marketing and investments so far. Significant research is needed, regarding conditions for applications and success factors of heuristics in business economics. New empirical findings have to be explicitly transferred to MA.展开更多
The quality endeavors of an organization, like other enterprise activities, must be oriented towards the economic principles. This approach gives a way to many organizations to question the extent to which the quality...The quality endeavors of an organization, like other enterprise activities, must be oriented towards the economic principles. This approach gives a way to many organizations to question the extent to which the quality management contributes for the overall business success and to pin point the areas where particularly a high value or performance can be created in order to attain the maximum possible economic benefits out of quality management systems. Without including the answer of this question in the decision making process, the resources can not be allocated optimally for the quality purpose. Quality management activities create variety of effects that indirectly contributes towards the economic success and thus increase the company and stakeholder value. A closer look at the quality management philosophy reveals eight major principles namely： customer focus, leadership, involvement of people, process approach, system approach to management, continual improvement, factual approach to decision making, mutually beneficial supplier relationships. These eight principles lead the efforts in the domain of quality management to project a positive impact on the company. For an understanding of response relationships, it is necessary to consider in detail the indicators along the response relationships. They provide helpful clues and give an insight into the complex mechanisms of action of the quality approaches on the path to the company＇s success. The following illustration depicts how the quality based activities generate the value to enhance the performance and a variety of indicators reflects how they indirectly add value to an organization and hence contribute to its economic success.展开更多
文摘Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on the problem complexity, they have to solve problems in a dyadic way. A dual process model, the heuristic systematic model （HSM）, expands this so-called manager-accountant-dyad and shows different cases of actual human information processing. Managers and accountants either process systematically or heuristically. So far, many concepts have been designed in relation to the normative concept of the economical rational principle. Consequently, recent research only uses systematic information processing, based on the principle of the economic man. In this paper, a decision-behavior oriented approach tries to describe actual decision makers such as managers and accountants and shows new possibilities within MA. Therefore, the potential of heuristic information processing is analyzed, based on the phenomenon of ecological rationality as one shape of bounded rationality. Thus, different cognitive heuristics in business economics are identified and analyzed. Furthermore, the outstanding performance of heuristics compared with more complex calculations is shown. Unfortunately, these findings have been limited to marketing and investments so far. Significant research is needed, regarding conditions for applications and success factors of heuristics in business economics. New empirical findings have to be explicitly transferred to MA.
文摘The quality endeavors of an organization, like other enterprise activities, must be oriented towards the economic principles. This approach gives a way to many organizations to question the extent to which the quality management contributes for the overall business success and to pin point the areas where particularly a high value or performance can be created in order to attain the maximum possible economic benefits out of quality management systems. Without including the answer of this question in the decision making process, the resources can not be allocated optimally for the quality purpose. Quality management activities create variety of effects that indirectly contributes towards the economic success and thus increase the company and stakeholder value. A closer look at the quality management philosophy reveals eight major principles namely： customer focus, leadership, involvement of people, process approach, system approach to management, continual improvement, factual approach to decision making, mutually beneficial supplier relationships. These eight principles lead the efforts in the domain of quality management to project a positive impact on the company. For an understanding of response relationships, it is necessary to consider in detail the indicators along the response relationships. They provide helpful clues and give an insight into the complex mechanisms of action of the quality approaches on the path to the company＇s success. The following illustration depicts how the quality based activities generate the value to enhance the performance and a variety of indicators reflects how they indirectly add value to an organization and hence contribute to its economic success.
