Nine ways for a decision maker to use theoretical notions,with special reference to teaching agency theory for management accounting |
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| Affiliation: | 1. Institute of Theoretical and Applied Research, Duy Tan University, Ha Noi 100000, Vietnam;2. Faculty of Natural Sciences, Duy Tan University, Da Nang 550000, Vietnam;3. Group of Computational Physics and Simulation of Advanced Materials, Institute of Applied Technology, Thu Dau Mot University, Binh Duong Province, Vietnam;4. Department of Radiation Application, Shahid Beheshti University, Tehran, Iran;5. Department of Physics, University of Antwerp, Groenenborgerlaan 171, Antwerp B-2020, Belgium;6. Advanced Functional Materials & Optoelectronics Laboratory (AFMOL), Department of Physics, Faculty of Science, King Khalid University, P.O. Box 9004, Abha, Saudi Arabia |
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| Abstract: | Management accounting curricula can be made more practical by including additional coverage of theory. When considering both theory and application as parts of management accounting curricula we ought, however, to give attention to the dissimilar ways in which the two are connected. In this note, nine ways in which a decision-maker might use theory are discerned. Each of these nine ways of applying theory is illustrated with examples from agency theory. As management accounting is concerned with providing information for decision making, the nine ways to apply theory should be incorporated in management accounting curricula. A teaching tool is presented using agency theory as an example. |
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