اعتبار موضوعات کنترل مدیریت: به سوی پراگماتیسم سازنده

For decades, management accounting research paradigms have been in competition without reaching any apparent closure, and struggles to bridge the gap between knowledge and doing [Pfeffer, J., Sutton, R.I., 1999. Knowing what to do is not enough: turning knowledge into action. Calif. Manage. Rev. (Fall), 83–108] have not been successful either. This paper argues that this state of affairs is due to an insufficient understanding of reality, which is rooted in the management accounting paradigms. The paper establishes a concept of reality as an integrated set of conditions for actions and argues that, without such a concept, the issue of validity cannot be addressed: management accounting and control only provide valid results in practice if they incorporate the four aspects of the world of human life—facts, logic, values and communication. On the basis of these aspects, some predominant research paradigms are subsequently analysed and, using a case study, the paper shows how the four dimensions are integrated in the practice of a successful manager. Finally, the paper explains why the integration of the four aspects is always unique and company-specific, forming what is termed topoi.