Abstract
As pointed out earlier, there exists a close relationship between managerial accounting (MA) and distributed decision making (DDM). In fact, many modern developments in managerial accounting, like behavioral accounting or investment-oriented cost evaluations, can be extracted from the basic concepts of DDM and specifically of hierarchical planning.
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© 2003 Springer-Verlag Berlin Heidelberg
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Schneeweiss, C. (2003). Managerial Accounting. In: Distributed Decision Making. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-24724-1_11
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DOI: https://doi.org/10.1007/978-3-540-24724-1_11
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-07289-5
Online ISBN: 978-3-540-24724-1
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