Accession Number : AD0617904

Title :   SOME DEVELOPMENTS IN MANAGEMENT SCIENCE AND INFORMATION SYSTEMS WITH RESPECT TO MEASUREMENT IN ACCOUNTING.

Descriptive Note : Management sciences research rept.,

Corporate Author : CARNEGIE INST OF TECH PITTSBURGH PA GRADUATE SCHOOL OF INDUSTRIAL ADMINISTRATION

Personal Author(s) : Churchill,Neil ; Stedry,Andrew

Report Date : MAR 1965

Pagination or Media Count : 42

Abstract : Developing techniques in management science, behavioral science, and information systems are discussed in the context of accounting measurement. Data requirements for implementation of the new planning and control techniques are considered and compared with data furnished by accounting reports. Input data and aggregation in contemporary information systems are compared with recording and classification in conventional accounting systems. It is proposed that accounting measurement principles be developed for data in 'micro' units, much smaller than the transaction, which serve as data inputs in on-line real-time information systems. It is also proposed that accounting measurement principles be extended to include non-monetary units and, in particular, to evaluating the measurement procedures used in determining the 'macro' units, much larger than the transaction, which serve as inputs for planning and control techniques developed in the management and behavioral sciences. (Author)

Descriptors :   (*MANAGEMENT PLANNING AND CONTROL, COMMERCE), (*MANAGEMENT PLANNING AND CONTROL, COMMERCE), MANAGEMENT ENGINEERING, COMPUTERS, DATA PROCESSING, MONEY, COSTS, BUDGETS, LOGISTICS, DECISION MAKING, RELIABILITY, MATHEMATICAL ANALYSIS

Distribution Statement : APPROVED FOR PUBLIC RELEASE