- Title
- Foundation principles governing accounting: revisiting the representation of business activities
- Creator
- Saravanamuthu, Kala
- Relation
- Sustainable Development: Policy and Administration p. 611-633
- Relation
- Public Administration and Public Policy 118
- Relation
- http://www.taylorandfrancis.com/books/details/9781574445633
- Publisher
- Taylor & Francis
- Resource Type
- book chapter
- Date
- 2006
- Description
- This chapter evaluates accounting's contributions to the development of analytical tools that should promote the innovation and implementation of sustainable practices. The underlying connection between information and the decision-making process has come a long way since March and Simon's theorization of management's bounded rationality tempered the excesses of economic rationalism in making decisions. It can no longer be assumed that "better" information will always result in greater optimality. This chapter adds an ethical dimension to March and Simon's satisficing decision processes. It buiids on management reflexivity that occurs when they are faced with disconfirming bits of information about an event or transaction.
- Subject
- accounting; analytical data; management; sustainability
- Identifier
- http://hdl.handle.net/1959.13/923584
- Identifier
- uon:9760
- Identifier
- ISBN:9781574445633
- Language
- eng
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