COSTING ACCOUNTING AND SIMULATION: A POST-STRUCTURALIST PERSPECTIVE

摘要

Management accounting research remains grounded in the assumption that more accurate costing systems are necessary for optimal product mix and pricing decisions, which leads to greater performance. Implicit in this logic is the belief that 'true' cost exists at all. This paper takes a critical, post-structuralist perspective to challenge conventional wisdom. It suggests that accounting truth has been devoured in simulation. The accounting model no longer represents reality; it is reality.