Abstract
This study examines the use of management accounting (MA) by managers who are not specialists in accounting. The analysis of the discourses of twenty-five managers in large French companies shows how managers engage with MA. The findings show the usefulness of MA for managers in order to legitimate managerial decisions and to control organizational resources. In addition, the findings reveal that MA is not an integral part of managers' representation of organizational reality. It is used much more for legitimating actions than for decision-making. Nevertheless, in case of major financial difficulties, MA becomes one of the main devices for managers in their decision-making process.
Original language | English |
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Pages (from-to) | 113-125 |
Number of pages | 13 |
Journal | International Journal of Business |
Volume | 17 |
Issue number | 2 |
Publication status | Published - 2012 |
Externally published | Yes |
Keywords
- Legitimation
- Management accounting
- Managers
- Use
ASJC Scopus subject areas
- Business and International Management
- Finance
- Economics and Econometrics
- Strategy and Management