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2013 | 2013(72(128)) | 33-48
Article title

Evidence delivering management accounting

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EN
The paper aims to propose a role of management accounting congruent with the concept of evidence-based decision making. The method applied is theorizing – building and presenting a model by describing non-interrelated perspectives, interpreting the meaning of a threefold approach to management account-ing and its role –a sensible interpretation. The argument leads through an evidence-based approach in management, pointing to the limitations of evidence due to bounded rationality. People tend to base decisions on intuition, experience or data, none of them evidence-based decision making. The article goes further by explaining how humans accept a construct far from evidence: accepting visible factors as significant; accepting cause-effect relationships, and accepting that the cause-effect relationship works in a short time span; finally, accepting so created hypothesis as the one to be proved. The set of assumptions constitute an unavoidable á priori – a set of factors limiting human perception. Equipped with such limitations, people use management accounting as a tool of unavoidable á priori. The article ends with char-acteristics of a concept of a role of management accounting as a discipline in science, as a partner in business, and as a practical activity.
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