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By Ahmed Riahi-Belkaoui

Manufacturers and clients of administration accounting info are faced with the most important behavioral phenomena — elements which could have an effect on the conversation of this knowledge and its use. Riahi-Belkaoui indicates how manufacturers and clients jointly can enhance the potency of administration accounting itself. He explains the judgment procedure in administration accounting, identifies and explains the foremost behavioral phenomena, after which offers how you can use them for the firm's profit.

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These activity centers are grouped into larger and complex organizational units known as decision centers, functional units, and management control centers. A decision center is defined as one or more management-level people who either prescribe the decision rules or make the decisions for the activity centers. A functional unit is an activity center and its decision center. A management control center is one or more management people together with their supporting staff, which acts as a decision center for a group of functional units or for a group of subordinate management control centers.

At stage 2, accounting reports constitute one of the important ways that strategy gets communicated throughout an organization. The things that are reported are the things people will pay attention to. Good accounting reports are those that focus attention on the factors that are critical to success of the strategy adopted. At stage 3, specific tactics must be developed in support of the overall strategy and then carried through to completion. Financial analysis, based on accounting information, is one of the key elements in deciding which tactical programs are most likely to be effective in helping a firm to meet its strategic objectives.

45 Each discipline conceives a different goal or objective in its examination of profit-oriented organizations. The discipline of economics, for example, in its neoclassical approach views profit maximization as the single determinant of behavior. Organizational and management theories have provided various behavioral theories of the firm. In management accounting, as in corporate finance, neither the economic model nor the behavioral model appears entirely suitable. 46 Each of these models constitutes an acceptable objective of profit-oriented organizations in the field of management accounting.

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