Description
Managerial personnel involved in such activity will hold many beliefs about how their organization functions. This text uses the philosophy of pragmatic constructivism to show how managerial beliefs that underlie action can be made explicit and so facilitate their assessment and improvement. This involves recognizing and integrating the four dimensions (facts, possibilities, values, and communication) that represent how managers relate to the reality in which they operate.
When managerial beliefs are based on an accurate representation of reality, they are more likely to be successful. Problems occur where reality is misrepresented in managerial beliefs. This is especially so in performance management, as the book illustrates using real-world examples. Specific topics addressed include planning and decision making, performance management of investment center managers, strategic performance management, and operational performance management.
Author: Falconer Mitchell, Hanne Nørreklit
Publisher: Business Expert Press
Published: 08/27/2019
Pages: 122
Binding Type: Paperback
Weight: 0.39lbs
Size: 9.00h x 6.00w x 0.26d
ISBN13: 9781631578359
ISBN10: 1631578359
BISAC Categories:
- Business & Economics | Accounting | Managerial
- Business & Economics | Production & Operations Management
- Business & Economics | Decision Making & Problem Solving
About the Author
Falconer Mitchell, Bcom, CA, is professor of management accounting at the University of Edinburgh. He has been the chairman of CIMA's research board. His research interests lie in the area of managerial accounting change processes. He is also heavily involved in developing pragmatic constructivism within the accounting field.