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 a...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universiti Malaya
2011-12-01
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Series: | Asian Journal of Accounting Perspectives |
Subjects: | |
Online Access: | https://ejournal.um.edu.my/index.php/AJAP/article/view/3664 |