BEHAVIOURAL ASPECTS OF ACCOUNTANCY

Management accountants and auditors have much to learn from each other in how to minimise their respective problems. Any accounting system needs to pay due regard to individuals; groups; organisational structures and control; and the environment. Without this concern the accounting system will be seen as unrealistic and inadequate and this will lead to much of its information being ignored.

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Year of publication:	1988
Authors:	Vinten, Gerald
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 3.1988, 2, p. 28-31
Publisher:	MCB UP Ltd
Subject:	Auditing \| Individual Behaviour \| Accounting

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/eb002809 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929693