McNair, C.J; Polutnik, Lidija; Johnston, Holly H; … - In: Advances in management accounting : Vol. 11, (pp. 1-38). 2003
The objective of the research, and paper, is to determine first whether or not the accounting abstraction appears to dominate the manager’s perceptions of the physical reality of the firm’s utilization of its physical assets, and second, whether changes in the accounting abstraction (e.g....
