“Still me”: human involvement in management accounting

Wijaya, Riesanti Edie (2018) “Still me”: human involvement in management accounting. Advances in Social Science, Education and Humanities Research (ASSEHR), volume 186, 186. pp. 31-34. ISSN 2352-5398

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Abstract

Accounting is often regarded as a frozen figure. While, most of the accounting steps involve human element, but often being overlooked. In contrast with neoclassical economics assumptions, human behavior is not able to be predicted by a simple mathematical formula. The feeling and emotion often take control of human behaviors. This study follows an interpretive paradigm to interpret various informants' speech to understand how the application of management accounting in the production process Research data was collected through observation, interviews, and documents. They have the discretion to choose what information should be disseminated. Hence, accounting literally represents the affection among preparers and users of accounting management information.

Item Type:	Article
Uncontrolled Keywords:	Accounting, human behavior, accounting management information
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	RIESANTI EDIE WIJAYA, S.E., M.Si., Ak. 200026 - 3196
Date Deposited:	05 Mar 2019 05:48
Last Modified:	18 May 2026 02:44
URI:	http://repository.ubaya.ac.id/id/eprint/34423

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