{"title":"会计、经济与管理——浅谈会计作为管理的经济尺度","authors":"Paulsson Frenckner","doi":"10.1016/0281-7527(84)90003-3","DOIUrl":null,"url":null,"abstract":"<div><p>Accounting, economics and management have an important role in business education but the theories have a poor standing in the business world.</p><p>Researchers often cannot test theories in real life. Instead, however, they can look at management at all levels as an experimenting change agent in urgent need of scientifically valid and reliable predictions and feedback. Accounting as the measurement technique for economic transactions has to adapt to that need.</p><p>Many conflicts on analytical techniques and evaluations for management purposes are still to be solved. The measurements must not only cover the consequences of decisions at large but also explain the consequences with regard to multi-goal attainment, survival risks, revenue effects, managerial incentives and responsibility etc.</p></div>","PeriodicalId":101144,"journal":{"name":"Scandinavian Journal of Management Studies","volume":"1 2","pages":"Pages 123-136"},"PeriodicalIF":0.0000,"publicationDate":"1984-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0281-7527(84)90003-3","citationCount":"0","resultStr":"{\"title\":\"Accounting, economics and management—Some comments on accounting as an economic yardstick for management\",\"authors\":\"Paulsson Frenckner\",\"doi\":\"10.1016/0281-7527(84)90003-3\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>Accounting, economics and management have an important role in business education but the theories have a poor standing in the business world.</p><p>Researchers often cannot test theories in real life. Instead, however, they can look at management at all levels as an experimenting change agent in urgent need of scientifically valid and reliable predictions and feedback. Accounting as the measurement technique for economic transactions has to adapt to that need.</p><p>Many conflicts on analytical techniques and evaluations for management purposes are still to be solved. The measurements must not only cover the consequences of decisions at large but also explain the consequences with regard to multi-goal attainment, survival risks, revenue effects, managerial incentives and responsibility etc.</p></div>\",\"PeriodicalId\":101144,\"journal\":{\"name\":\"Scandinavian Journal of Management Studies\",\"volume\":\"1 2\",\"pages\":\"Pages 123-136\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1984-11-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/0281-7527(84)90003-3\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Scandinavian Journal of Management Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/0281752784900033\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Scandinavian Journal of Management Studies","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/0281752784900033","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Accounting, economics and management—Some comments on accounting as an economic yardstick for management
Accounting, economics and management have an important role in business education but the theories have a poor standing in the business world.
Researchers often cannot test theories in real life. Instead, however, they can look at management at all levels as an experimenting change agent in urgent need of scientifically valid and reliable predictions and feedback. Accounting as the measurement technique for economic transactions has to adapt to that need.
Many conflicts on analytical techniques and evaluations for management purposes are still to be solved. The measurements must not only cover the consequences of decisions at large but also explain the consequences with regard to multi-goal attainment, survival risks, revenue effects, managerial incentives and responsibility etc.