BEHAVIOURAL ASPECTS OF ACCOUNTANCY
Professor Gerald Vinten
(The City University Business School, London and the International Management Centre from Buckingham)
190
Abstract
Management accountants and auditors have much to learn from each other in how to minimise their respective problems. Any accounting system needs to pay due regard to individuals; groups; organisational structures and control; and the environment. Without this concern the accounting system will be seen as unrealistic and inadequate and this will lead to much of its information being ignored.
Keywords
Citation
Vinten, G. (1988), "BEHAVIOURAL ASPECTS OF ACCOUNTANCY", Managerial Auditing Journal, Vol. 3 No. 2, pp. 28-31. https://doi.org/10.1108/eb002809
Publisher
:MCB UP Ltd
Copyright © 1988, MCB UP Limited