Originality/value of paper
At a time where research has advanced toward an ever-narrower focus on self-referential tautologies and ever more complex modeling techniques, this chapter provides a new and stimulating, albeit provocative, perspective to yet unresolved issues in management accounting research and practice.
Hutchinson, R. (2014), "Cost Accounting and Simulation: Toward a Post-Structuralist Understanding", Advances in Management Accounting (Advances in Management Accounting, Vol. 22), Emerald Group Publishing Limited, pp. 159-183. https://doi.org/10.1108/S1474-7871(2013)0000022012Download as .RIS
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