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• W2023777572 abstract "Purpose – The paper seeks to introduce a method based on the Markowitz mean‐variance portfolio approach to outline a theory of future firm, its environment, and management accounting systems (MASs). The approach is based on the target to choose propositions for the theory to maximise expected credibility.Design/methodology/approach – A conceptual approach with mathematical modelling is presented. It is illustrated by a set propositions extracted from a survey presented previously. The survey results are used to design a theory of future MASs by choosing an efficient sub‐set of propositions with the help of combinatory optimisation.Findings – When maximising the credibility of a theory of future MAS, the trade‐off between the mean and the variance of expert judgments should be considered. The resulting theory depends on the level for disagreement aversion by the theory builder. The approach is a useful tool to design a theory of future MASs.Research limitations/implications – How to select the level of tra..." @default.
• W2023777572 created "2016-06-24" @default.
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• W2023777572 date "2008-05-16" @default.
• W2023777572 modified "2023-09-26" @default.
• W2023777572 title "A portfolio approach to develop a theory of future management accounting systems" @default.
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• W2023777572 doi "https://doi.org/10.1108/14502190810873803" @default.
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