Cover image for Behavioral management accounting
Behavioral management accounting
Riahi-Belkaoui, Ahmed, 1943-
Publication Information:
Westport, CT : Quorum Books, 2002.
Physical Description:
xii, 259 pages : illustrations ; 24 cm
Format :


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HF5657.4 .R5253 2002 Adult Non-Fiction Central Closed Stacks

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Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself.

He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.

Author Notes

Ahmed Riahi-Belkaoui is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago

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Choice Review

Riahi-Belkaoui (Univ. of Illinois at Chicago) continues his excellence in accounting research in this study of the relationship between managerial accounting data and organizational behavior. Arguing that management accounting must take a multidimensional viewpoint, he explores the interrelationship between the traditional managerial accounting system and the control process, linguistic relativism, cultural relativism, cognitive relativism, goal setting, planning, budgeting, and behavioral control. The writing style is academic; the reader should be skillful in mathematical expression and familiar with the theory and practice of managerial accounting and historical and contemporary behavioral issues. Chapter endnotes provide an excellent bibliography on the subject. This volume is an important reference and a required addition to business collections emphasizing accounting research. S. R. Kahn University of Cincinnati

Table of Contents

Exhibitsp. ix
Prefacep. xi
1 The Multidimensional Scope of Management Accountingp. 1
2 Nature of the Control Processp. 47
3 Linguistic Relativism in Management Accountingp. 67
4 Cultural Relativism in Management Accountingp. 85
5 Cognitive Relativism in Management Accountingp. 115
6 Contingency Approaches to the Design of Accounting Systemsp. 139
7 Functional and Data Fixationp. 161
8 Goal Setting, Participative Budgeting, and Performancep. 183
9 Behavioral Issues in Controlp. 209
10 Planning, Budgeting, and Information Distortionp. 225
Indexp. 251