"Still me": human involvement in management accounting
- 10.2991/insyma-18.2018.8How to use a DOI?
- Accounting, human behavior, accounting management information
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.
- © 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/).
Cite this article
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 -