Evidence Delivering Management Accounting

• Autorzy: Jerzy S. Czarnecki

Warianty tytułu

Rachunkowość zarządcza zgodna z koncepcją podejmowania decyzji opartych na dowodach

• Języki publikacji: EN

Abstrakty

EN

The paper aims to propose a role of management accounting congruent with the concept of evidencebased decision making. The method applied is theorizing - building and presenting a model by describing non-interrelated perspectives, interpreting the meaning of a threefold approach to management accounting and its role -a sensible interpretation. The argument leads through an evidence-based approach in management, pointing to the limitations of evidence due to bounded rationality. People tend to base decisions on intuition, experience or data, none of them evidence-based decision making. The article goes further by explaining how humans accept a construct far from evidence: accepting visible factors as significant; accepting cause-effect relationships, and accepting that the cause-effect relationship works in a short time span; finally, accepting so created hypothesis as the one to be proved. The set of assumptions constitute an unavoidable á priori - a set of factors limiting human perception. Equipped with such limitations, people use management accounting as a tool of unavoidable á priori. The article ends with characteristics of a concept of a role of management accounting as a discipline in science, as a partner in business, and as a practical activity. (original abstract)

Celem artykułu jest prezentacja propozycji roli rachunkowości zarządczej zgodnej z koncepcją podejmowania decyzji opartych na dowodach. Zastosowaną metodą jest teoretyzowanie, w tym przypadku, dokonanie interpretacji nadającej sens. Droga postępowania metodologicznego prowadzi przez przyjęcie trzech niezwiązanych perspektyw (podejście oparte na dowodach, ograniczona racjonalność, rachunkowość zarządcza), interpretacja ich znaczenia oraz budowa i prezentacja trzypoziomowego podejścia do rachunkowości zarządczej. Argumentacja dotyczy postępowania opartego na dowodach, które jest obserwowane z punktu widzenia niedoskonałości, jakie nakłada na nie ograniczona racjonalność decyzji. W rezultacie tego zderzenia, podejmujemy decyzje na podstawie intuicji, doświadczenia lub danych (niekiedy przypadkowych), ale żadne z tych podejść nie jest podejmowaniem decyzji opartym na dowodach. W postępowaniu decyzyjnym i wyjaśniającym, akceptujemy przy tym konstrukcję, która każe traktować czynniki dostępne naszemu tymczasowemu postrzeganiu jako istotne; przyjmować założenie o związku przyczynowo-skutkowym między tymi czynnikami; przyjmować założenie, że relacja taka zachodzi w krótkim czasie; zakładać wreszcie, że tak opracowany zestaw hipotez należy udowodnić. Taki zbiór założeń opisuje nieuniknione á priori ludzkiego działania. Artykuł kończy prezentacja koncepcji rachunkowości zarządczej jako (jednocześnie) dyscypliny naukowej, partnera w przedsiębiorstwie i w codziennej działalności praktycznej. (abstrakt oryginalny)

Słowa kluczowe

EN

Management accounting; Decision making process; Decision-making process in the enterprise; Bounded rationality

PL

Rachunkowość zarządcza; Proces podejmowania decyzji; Proces decyzyjny w przedsiębiorstwie; Ograniczona racjonalność

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2013
• Tom: 72
• Numer: nr 128
• Strony: 33--48

Twórcy

autor

Jerzy S. Czarnecki

• University of Lodz, Poland

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