Terra Incognita Controlleri

W. Schmitting, A. HOFFJAN

Critical Perspectives on Accounting

octobre 2003, vol. 14, n°7, pp.707-712

Départements : Comptabilité et Contrôle de Gestion

Visual forms of representation simplify the absorption and processing of information. Information presented in a picture can be perceived and processed much better, faster and more completely than information contained in a written text. This article presents one example of the use of graphics in management accounting education. The Terra Incognita gives further insights into the management accounting profession. Students shall realize that there exists no controllers' paradise. On the contrary, they will be confronted with some facets of the dismal daily routine of a management accountant