Economics and accounting: A comparison between philosophical backgrounds of the two disciplines in view of complexity theory

Article Abstract:

The relationship between economics and accounting is examined, in view of complexity theory. In the past there was a one-sided attention of accounting to economics, with researchers mainly concerned about what was achieved in economics, while economists were indifferent to the studies in accounting. A new economic theory is needed that does not rely on the rational choice theory, and with the aim of providing an alternative to the neoclassical theory of economics. The new economics of complexity has a wider scope in the understanding of economic behaviours, which has been evidence in accounting for some time.

Economics

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Management accounting system integration in corporate mergers: a case study

Article Abstract:

Cultural conflicts, unintended consequences, goal ambiguity and dominant individuals were found to play key roles in the evolution of management accounting systems after a merger or acquisition. Implications are discussed.

Acquisitions and mergers

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Effect of cognitive style and professional development on the initiation of radical and non-radical management accounting innovations

Article Abstract:

Findings show that management accountants possessing adaptive cognitive styles are more likely to initiate more radical innovations relative to non-radical ones. Professional development amplifies this effect.

Psychological aspects, Cognitive styles, Adaptability (Psychology), Professional development, Leadership styles

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