Accounting as A Representational Craft: Reflexive Accounting Research
This article discusses the scope of managerial accounting research based on agency theory, that is, behavioural decision-making, the use of capital markets and what is called positive theory. The authors believe that management accounting representations are somewhat stable, and, therefore, allow ac...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universiti Malaya
2011-12-01
|
Series: | Asian Journal of Accounting Perspectives |
Subjects: | |
Online Access: | https://ajap.um.edu.my/article/view/3664 |