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| Author: | Parker, T. Lettes, T. |
| Title: | Is accounting standing in the way of flexible computer-integrated manufacturing? |
| Journal: | Management Accounting (London)
1991 : JAN, p.34-38 |
| Index terms: | ACCOUNTING ACCOUNTING PRINCIPLES |
| Language: | eng |
| Abstract: | The paper deals with an important issue: current accounting practices are limiting the ability of small companies to invest into advanced computer- integrated manufacturing. The reasons are simple: the new key elements of competitiveness are intangibles and traditional accounting methods do not reflect them. Accounting practices should be modernized to meet these new realities. |
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