Foundation principles governing accounting: revisiting the representation of business activities

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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