search query: @author Porter, G. L. / total: 4
reference: 2 / 4
| Author: | Porter, G. L. Akers, M. D. |
| Title: | In defense of management accounting. |
| Journal: | Management Accounting (New York)
1987 : NOV, VOL. 69:5, p. 58-62 |
| Index terms: | MANAGEMENT ACCOUNTING COST ACCOUNTING MANUFACTURING |
| Language: | eng |
| Abstract: | A review of the evolution of management accounting teaching and performance, which refutes the assumption that the way it is taught and practised is outdated. The arguments covered include whether performance is too restrictive, and are management accounts subservient? Fifty managers of Fortune 500 companies were surveyed on the external reporting mentality view, and the conclusion was drawn that this does not drive management practices. |
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