Management accounting and action

  • Robert J. Swieringa
  • Karl E. Weick

Abstract

Management accounting information is intended to facilitate and enhance decision-making, but this information also may influence action. This paper explores some preliminary ideas about how and why a management accounting approach such as return on investment may initiate and sustain forceful action.

Keywords

Management Accounting Financial Leverage Shared Belief Leverage Factor Asset Turnover 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media Dordrecht 1983

Authors and Affiliations

  • Robert J. Swieringa
    • 1
  • Karl E. Weick
    • 2
  1. 1.Cornell UniversityUSA
  2. 2.University of Texas at AustinUSA

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