The allocation of managers resources, a management accounting point of view
Supp/2006 , p443..453
Author(s):
Paul DIACONU
Keywords:
resource allocation, managers, decision making, conceptual framework
Abstract:
One of the main problems of accounting in the evaluation of the lack of time for decision making by the managers. The paper is proposing to make an introspection about the main researches which has been made before in the scientific literature presenting the objective of prior studies on this field and the conclusions of the studies, and rising valuable conclusions which are resulting from the studies and establishing future directions on this research field and trying to find how the resource allocation is affected by the managerial accounting tools. The analysis of the resource allocation is related to the nature of the decisions they need to take. Those decisions are spread as routine and non-routine decisions. Non-routine decisions are usually in an uncertainly environment, having an infrequent feedback. The non-routine decisions are more variable than the routine one’s and are related to the managerial capabilities of the managers. Main researches on this field have already established directions of research and a stable framework. The main names which has valuable studies on this field are: Staw and Ross 1987, Brockner 1992, Staw 1997. Their studies are focused mainly on ongoing projects and escalation behavior. Also the paper is presenting the proposed framework of Chang (2002) which proposed a general framework on management resource allocation which analyze the elements which affect the project related factors and the managerial environment.
The conclusions of the paper is trying to present to the audience the future directions on this field and the most valuable ideas of evaluating the allocation of managers resources.
Download:
Back
|
|