Social and Organizational Context of Management Accounting

Explores the influence of other disciplines - particularly philosophy, sociology, systems analysis and organizational psychology - on the subject of management accounting.

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This text covers the technical aspects of capital investment decision-making, including the selection of an appropriate discount rate, and also its human and behavioural characteristics. It is a book that will be of value to accounting and finance students, general business students, and also to those actively involved in the capital decision-making process at all levels.