"Still me": human involvement in management accounting

DOI

10.2991/insyma-18.2018.8How to use a DOI?

Keywords

Accounting, human behavior, accounting management information

Abstract

Accounting is often regarded as a frozen figure. While, most of the accounting steps involve human element, but often being overlooked. In contrast with neoclassical economics assumptions, human behavior is not able to be predicted by a simple mathematical formula. The feeling and emotion often take control of human behaviors. This study follows an interpretive paradigm to interpret various informants' speech to understand how the application of management accounting in the production process Research data was collected through observation, interviews, and documents. They have the discretion to choose what information should be disseminated. Hence, accounting literally represents the affection among preparers and users of accounting management information.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Riesanti Edie Wijaya
PY  - 2018/03
DA  - 2018/03
TI  - "Still me": human involvement in management accounting
BT  - Proceedings of the 15th International Symposium on Management (INSYMA 2018)
PB  - Atlantis Press
SP  - 31
EP  - 34
SN  - 2352-5398
UR  - https://doi.org/10.2991/insyma-18.2018.8
DO  - 10.2991/insyma-18.2018.8
ID  - EdieWijaya2018/03
ER  -