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.
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Swieringa, R.J., Weick, K.E. (1983). Management accounting and action. In: Emmanuel, C., Otley, D., Merchant, K. (eds) Readings in Accounting for Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7138-8_15
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DOI: https://doi.org/10.1007/978-1-4899-7138-8_15
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