The Impact of the Penetration of the Management Accounting Mind on the Effective Use of Management Accounting

Abstract

If the members of the organization do not develop an appropriate understanding of what the managers are trying to achieve through management accounting, it may promote organizational behavior that is different from the expectations of the managers. In this paper, the management accounting mind is defined as one that clearly explains the significance and role of management accounting in realizing organizational objectives and the way management accounting should be in an organization. We then model the impact of the management accounting mind on the understanding and effective use of management accounting in organizations and examine the relationship between them.