نگاهی به سیستم سنجش مسئولیت حسابداری از دید علوم رفتاری

	نگاهی به سیستم سنجش مسئولیت حسابداری از دید علوم رفتاری
فصلنامه دانش مدیریت (منتشر نمی شود)
مقاله 5، دوره 11، شماره 0 - شماره پیاپی 1212، دی 1369 اصل مقاله (1.59 M)
نویسنده
دکتر محمد نمازی^*
عنوان مقاله [English]
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چکیده [English]
The role of human factors in management accounting control systems is discussed in this article. The concept of responsibility from theory x , y Perspective is propounded at the outset, then distinctions are drawn between different responsibility accounting systems based on such theories. Then operations control is viewed from the contingency and agency vantage points and the reporting concept is dicussed in the light of management by exception and management by objectives and responsibility accounting is weighed against such theories. The article finally concludes that it is only through human — oriented theories such as theory y that an advancement in efficiency and higher production can be hoped for and, therefore, time for theory x has already expired.
کلیدواژه‌ها [English]
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