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Titlebook: Management Accounting; Review of Contempora Robert W. Scapens Textbook 1985Latest edition Macmillan Publishers Limited 1985 accounting.deve

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樓主: 和善
21#
發(fā)表于 2025-3-25 03:37:37 | 只看該作者
Information EconomicsMarschak and Radner (1972). This work was firmly grounded in the statistical decision theory which was being used by accounting researchers to introduce uncertainty into their decision models; for instance, into C-V-P analysis and the variance investigation models discussed in Chapers 4 and 5.
22#
發(fā)表于 2025-3-25 08:30:57 | 只看該作者
23#
發(fā)表于 2025-3-25 13:53:25 | 只看該作者
Some Possible Future Developmentspractice of management accounting, while the alternative would involve reappraising the theory. The latter approach has been adopted in this book. The so-called theory of management accounting has been reappraised through a review of contemporary developments in the research literature.
24#
發(fā)表于 2025-3-25 18:05:45 | 只看該作者
25#
發(fā)表于 2025-3-25 20:59:32 | 只看該作者
Cost—Volume— Profit Analysis and with no uncertainty, all the information needed to completely structure the decision problem and to achieve a profit maximising solution through an application of the principles of marginal analysis.
26#
發(fā)表于 2025-3-26 00:42:08 | 只看該作者
27#
發(fā)表于 2025-3-26 05:27:16 | 只看該作者
28#
發(fā)表于 2025-3-26 10:05:55 | 只看該作者
29#
發(fā)表于 2025-3-26 14:29:52 | 只看該作者
Management Accounting Practicediscussed below. In general, however, the assumption of a gap between management accounting in practice and the content of current textbooks appears to be based on anecdotal evidence and impressions gained through informal contacts between academics and practitioners.
30#
發(fā)表于 2025-3-26 20:46:11 | 只看該作者
Variance Investigation Models or whether it is simply a random fluctuation around the expected outcome. Variance investigation models are concerned with decisions to investigate the cause of particular variances and in particular, to distinguish significant deviations from random fluctuations.
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