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Formal Rationality as Ideal: The Textbook Approach to Management

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  • Karin Brunsson

Abstract

Two approaches to rationality characterize the understanding of management accounting and control: one descriptive, based on empirical research and allowing for a variety of versions of rationality; the other normative, explained to undergraduate students through voluminous textbooks on management accounting and control and based predominantly on the idea of formal rationality. Whereas the descriptive approach is often presented as a contrast to the normative approach, the normative approach seems largely independent of empirical research or new management methods. It is suggested that the teachings of management accounting and control be based on insights from academic research prevalent within the descriptive approach to rationality

Suggested Citation

  • Karin Brunsson, 2022. "Formal Rationality as Ideal: The Textbook Approach to Management," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 8(4), pages 329-344, October.
    • Handle: RePEc:ate:journl:ajbev8i4-2
    DOI: 10.30958/ajbe.8-4-2
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    References listed on IDEAS

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