Behavioral Management Accounting

Behavioral Management Accounting

Behavioral Management Accounting

Behavioral Management Accounting


Examines the behavioral factors and phenomena that often affect the communication of accounting information and threaten to jeopardize the firm's success.


Management accounting deals with the provision of information that allows an efficient management of the different parts of the value chain, namely (1) research and development, (2) design of products, services, or processes, (3) production, (4) marketing, (5) distribution, and (6) customer service. It is vital for directing managers to four areas: (a) customer focus, (b) key success factors (cost, quality, time, and innovation), (c) continuous improvement, and (d) valuechain and supply-chain analysis.

Management accounting, which is a more elaborate version of cost accounting, needs to take a multidimensional focus in order to better serve the various and complex needs facing the management accountant. As a result, management accounting rests not only in accounting but also on organizational, behavioral, decisional, strategic, and other foundations and dimensions. An understanding of these dimensions is vital to a better understanding of the management accountant's new role.

This chapter examines the multidimensional scope of management accounting and establishes a frame of reference for the rest of the text.

Management accounting involves consideration of the ways in which accounting information may be accumulated, synthesized, analyzed, and presented in relation to specific problems, decisions, and day-to-day tasks of business management. An appreciation of management accounting requires a good understanding of the different facets of accounting organizations.

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