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An analysis of managers' use of management accounting

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  • Walid Cheffi

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

Abstract

This study examines the use of management accounting (MA) by managers who are not specialists in accounting. The analysis of the discourses of twenty-five managers in large French companies shows how managers engage with MA. The findings show the usefulness of MA for managers in order to legitimate managerial decisions and to control organizational resources. In addition, the findings reveal that MA is not an integral part of managers' representation of organizational reality. It is used much more for legitimating actions than for decision-making. Nevertheless, in case of major financial difficulties, MA becomes one of the main devices for managers in their decision-making process.

Suggested Citation

  • Walid Cheffi, 2012. "An analysis of managers' use of management accounting," Post-Print hal-00803577, HAL.
    • Handle: RePEc:hal:journl:hal-00803577
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    Cited by:

    1. Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina, 2018. "A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 46-60, September.
    2. Costin Daniel Avram & Greti Daniela Þogoe & Alexandru Avram, 2017. "From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1077-1077.

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