Questions the view that management accounting information has
failed to keep pace with changes in manufacturing processes over the
years and that the information currently provided is largely irrelevant
to the needs of managers. Presents a study, the results of which suggest
that this may not, in fact, be the case and that managers generally do
find information on standard costing and budgeting useful.
Từ khóa
Tài liệu tham khảo
10.1109/EMR.1987.4306297
Hendricks J.A., 1988, Management Accounting
Kaplan R.S., 1984, Harvard Business Review
Dugdale D., 1990, Management Accounting
Bowhill B.N., 1987, Management Accounting
Emmanuel C.R., 1985, Accounting for Management Control
