search query: @indexterm OBSOLESCENCE / total: 18
reference: 9 / 18
| Author: | Johnson, H. T. Kaplan, R. S. |
| Title: | The rise and fall of management accounting. |
| Journal: | Management Accounting (New York)
1987 : JAN, VOL. 68:7, p. 22-30 |
| Index terms: | MANAGEMENT ACCOUNTING FINANCIAL REPORTING RELIABILITY OBSOLESCENCE |
| Language: | eng |
| Abstract: | A review pointing out that in addition to quarterly earnings there are many other indicators of a company's short-term performance relevant for managers' planning and control decisions. The analysis covers the roots, the relevance of management accounting, how managers fail to recognize when accounting numbers no longer enable appropriate measures to be taken, university-based research and caravan accounting. |
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