search query: @author Drury, D. H. / total: 5
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| Author: | Drury, D. H. McWatters, C. S. |
| Title: | Management accounting paradigms in transition |
| Journal: | Journal of Cost Management
1998 : MAY/JUN, VOL. 12:3, p. 32-40 |
| Index terms: | STRATEGY CHANGE MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | Management accounting is practiced in a changing environment where many new issues have emerged. As changes have been incorporated into the structure of management accounting, frameworks have evolved. The changes have produced a kinetic framework that emphasizes the dynamic nature of the structure, internal coordination, and integration with the environment. Developing techniques and procedures supporting these changes is a major challenge in evolving to the next millennium. Successfully adopting accounting innovations depends on understanding the changing frameworks. |
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