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  2. Outcomes theory - Wikipedia

    en.wikipedia.org/wiki/Outcomes_theory

    Outcomes theory provides the conceptual basis for thinking about, and working with outcomes systems of any type. An outcomes system is any system that: identifies; prioritizes; measures; attributes; or hold parties to account for outcomes of any type in any area.

  3. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.

  4. Philosophy of accounting - Wikipedia

    en.wikipedia.org/wiki/Philosophy_of_Accounting

    The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...

  5. Peter Drucker - Wikipedia

    en.wikipedia.org/wiki/Peter_Drucker

    Peter Ferdinand Drucker (/ ˈ d r ʌ k ər /; German:; November 19, 1909 – November 11, 2005) was an Austrian American management consultant, educator, and author, whose writings contributed to the philosophical and practical foundations of modern management theory.

  6. Concept-driven strategy - Wikipedia

    en.wikipedia.org/wiki/Concept-driven_strategy

    Concept-driven strategy is the name given to a number of similar strategic thinking approaches. Generally, the term 'concept-driven' is used to encourage a focus on the 'concepts' being used. [21] [22] See Concept learning or Management Concepts. [23] Some organizations produce a 'statement of intent' with little thought as to the concepts it ...

  7. Conceptual framework - Wikipedia

    en.wikipedia.org/wiki/Conceptual_framework

    A conceptual framework is an analytical tool with several variations and contexts. It can be applied in different categories of work where an overall picture is needed. It is used to make conceptual distinctions and organize ideas. Strong conceptual frameworks capture something real and do this in a way that is easy to remember and apply.

  8. Abstraction - Wikipedia

    en.wikipedia.org/wiki/Abstraction

    These physical marks, in other words, acted as material abstractions of a materially abstract process of accounting, using conceptual abstractions (numbers) to communicate its meaning. [ 10 ] [ 11 ] Abstract things are sometimes defined as those things that do not exist in reality or exist only as sensory experiences, like the color red .

  9. List of types of systems theory - Wikipedia

    en.wikipedia.org/wiki/List_of_types_of_systems...

    This list of types of systems theory gives an overview of different types of systems theory, which are mentioned in scientific book titles or articles. [1] The following more than 40 types of systems theory are all explicitly named systems theory and represent a unique conceptual framework in a specific field of science.