{"id":1023,"date":"2011-04-22T11:16:09","date_gmt":"2011-04-22T16:16:09","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=1023"},"modified":"2011-05-17T10:21:48","modified_gmt":"2011-05-17T15:21:48","slug":"the-relevance-of-theoretical-concepts-in-practice-a-study-of-management-accounting-concepts-in-130-large-swedish-companies","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/the-relevance-of-theoretical-concepts-in-practice-a-study-of-management-accounting-concepts-in-130-large-swedish-companies","title":{"rendered":"The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies"},"content":{"rendered":"\n\n<\/col>\n<\/colgroup>\n\n\n\n\n\n\n\n
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Makale Bilgileri<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

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Dergi: <\/strong><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi
\nMakalenin Ba\u015fl\u0131\u011f\u0131:<\/strong><\/span> <\/span>The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies<\/span><\/span><\/p>\n

Yazar(lar):<\/strong><\/span><\/span> Krister Bredmar<\/span><\/span><\/p>\n

Cilt: <\/strong><\/span>2<\/span><\/p>\n

Say\u0131: <\/strong><\/span>2<\/span><\/p>\n

Y\u0131l: <\/strong><\/span>2011<\/span><\/p>\n

Sayfa:<\/strong><\/span> 1-22<\/span><\/p>\n

ISSN: <\/strong><\/span>1309-2448<\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00d6zet<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

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Management concepts in general and management accounting in particular may be studied in three contexts: practical, textbook and research. This paper shows that the three contexts are connected and a common image of management accounting is presented. Drawing from twelve American management accounting textbooks and one research article (Luft and Shields, 2003) that analyzed research within management accounting; 24 questions were asked to 130 out of the 200 largest Swedish companies. Results indicate that the major focus of textbooks is calculation. This focus is missing in management accounting research, but interestingly companies do not put a high value on it. It is also possible to identify several relationships showing organizations that encourage employee\u2019s participation and commitment can attain a higher level of satisfaction and performance in relation to budget<\/span><\/span>.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Anahtar Kelimeler:<\/strong><\/span><\/span> Management Accounting, Practice, Survey, Textbooks, Swedish Companies<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span><\/span> M16, M40<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: \u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies Yazar(lar): Krister Bredmar Cilt: 2 Say\u0131: 2 Y\u0131l: 2011 Sayfa: 1-22 ISSN: 1309-2448 \u00d6zet Management concepts in general and management accounting in particular may be studied in […]<\/p>\n

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