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《Modern Economic Science》 2004-04
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The Course of Management Accounting Development—An Explanatory Note to Behavioral Science

AN Feng-fu (School of Accounting, Xi'an Jiaotong University, Xi'an 710061, China)  
Starting from the probe into the perplexity in management accounting research, and based on the theories relating to behavioral accounting, behavioral science and economics, this paper sums up the coming into being, advancing and changing of management accounting, believing that the management accounting research with the behavioral science as the subject should be the historical thread as well as the developing direction of the research. On the basis of this it designs the theoretical framework of management accounting with the behavioral science as the leading factor.
【CateGory Index】: F234.3
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