Author: | Lovell, A. |
Title: | Management accounting under challenge. |
Journal: | Management Accounting (London)
1988 : DEC, VOL. 66:11, p. 44-47 |
Index terms: | MANAGEMENT ACCOUNTING |
Language: | eng |
Abstract: | A consideration of the decoupling of the external and internal accounting systems and the gap between academics and practitioners. Theory and practice. Removing the financial accounting barriers. The changing composition of product cost structures. Capital investment decisions. The need for creative accountants, and improvement of management information. Criticism of cost and management accounting. |
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