search query: @author Slagmulder, R. / total: 9
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| Author: | Bruggeman, W. Slagmulder, R. |
| Title: | The impact of technological change on management accounting |
| Journal: | Management Accounting Research
1995 : SEP, VOL. 6:3, p. 241-252 |
| Index terms: | MANAGEMENT ACCOUNTING INVESTMENT APPRAISAL TECHNOLOGICAL CHANGE |
| Language: | eng |
| Abstract: | This paper studies the impact of changes in manufacturing technology on management accounting. More specifically it focuses on the impact of technological change on investment justification and on costing systems. For each of these subjects the authors describe how and why traditional management accounting systems have been shown to be no longer appropriate. In addition, the authors give an overview of the ways companies adapt their management accounting systems to changes in the technological environment. |
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