Accounting, Accountability, and Misplaced Concreteness
In this article I argue that management accounting practices cause today’s business managers to commit what Alfred North Whitehead referred to as the "fallacy of misplaced concreteness." These practices cause managers to drive operations with quantitative accounting abstractions and divert...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2014
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| In: |
Process studies
Year: 2014, Volume: 43, Issue: 2, Pages: 47-60 |
| Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
| Parallel Edition: | Non-electronic
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| Summary: | In this article I argue that management accounting practices cause today’s business managers to commit what Alfred North Whitehead referred to as the "fallacy of misplaced concreteness." These practices cause managers to drive operations with quantitative accounting abstractions and divert their attention from the concrete reality of what it means to run a business well so that it contributes to building a sustainable economy and a flourishing society. |
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| ISSN: | 2154-3682 |
| Contains: | Enthalten in: Process studies
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| Persistent identifiers: | DOI: 10.2307/44798065 |