search query: @journal_id 1 / total: 162
reference: 3 / 162
| Author: | Lowry, J.F. |
| Title: | Management Accounting and Service Industries: An Exploratory Account of Historical and Current Economic Contexts |
| Journal: | Abacus
1990 : VOL. 26:2, p. 159-184 |
| Index terms: | COST ACCOUNTING MANAGEMENT ACCOUNTING SERVICE INDUSTRIES |
| Language: | eng |
| Abstract: | Management accounting's development between 1880 and 1930 was fast and followed economic and social changes. Since World War II this development was truncated and did not reflect the underlying changes. The post-industrial developments of service economy have accounting implications, demanding the reappraisal of: the behavioral assumptions of management accounting; the roles of budgets; appropriate budget use styles; etc. |
SCIMA