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Managerial Accounting and Society: Emerging Factors for ‘Decision Making’ of Accountants in the Modern Era

Author

Listed:
  • Masoom, Muhammad Rehan

    (Assistant Professor, School of Business and Economics, United International University, Dhanmondi, Dhaka-1209, BANGLADESH)

  • Zaman, Fareen

    (Senior Lecturer, School of Business and Economics, United International University, Dhanmondi, Dhaka-1209, BANGLADESH)

Abstract

Managerial accounting offers a universal set of tools to manage the administration and acts as patterned entities for producing a return for the organization. In doing so, the chief problem faced by a professional and academic discipline like accounting is that it has to deal with two distinct planes: the theoretical stage and the practical height. Since the influence of accounting affects areas beyond mere corporate and business entities to the day-to-day social role of accounting, the discipline must pay proper discretion in addressing both aspects. This paper address three complicated issues that modern-day accounting is facing. First, it attempts to shed light on the sociological concepts applicable in accounting to comprehend the implicative insinuations. Second, the civil discourse and the management's decision-making edifice have been considered. Third, it intends an approach to reconstructing behavioral accounting.

Suggested Citation

  • Masoom, Muhammad Rehan & Zaman, Fareen, 2017. "Managerial Accounting and Society: Emerging Factors for ‘Decision Making’ of Accountants in the Modern Era," American Journal of Trade and Policy, Asian Business Consortium, vol. 4(2), pages 73-78.
    • Handle: RePEc:ris:ajotap:0078
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    Keywords

    Managerial Accounting and Society; Polyphonic debate; Behavioral Implications; Public Discourse; Decision-Making; Social Accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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