Abstract
Purpose. Analyse and evaluate the behavioural determinants of the formation of a management circulation system at an enterprise. Methodology. The creation of a management accounting model is determined by: user orientation and efficiency of information transfer. Approach. Decision-making models can be created in different ways. The article also defines the set of tasks as a set of alternative sets. Findings. The initial decision must first be correctly formulated based on the conditions and constraints of the external system that affect the problem to be solved. Practical Implications. The results of the article can be used by managers of different levels at an enterprise to assess and predict the determinants of the external and internal environment when making management decisions. Originality. This article is aimed at a systematic analysis of behavioural determinants in the system of management accounting at an enterprise. It covers not only the influence of the determinants of the internal environment but also aims to systematically take into account the full cycle of the management decision-making process. Value. The decision-making process is considered as a system consisting of certain typical steps and their interaction. Their number may vary depending on conditions and types of tasks.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Behavior Studies in Organizations
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
