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Tekijä:Drury, D. H.
McWatters, C. S.
Otsikko:Management accounting paradigms in transition
Lehti:Journal of Cost Management
1998 : MAY/JUN, VOL. 12:3, p. 32-40
Asiasana:STRATEGY
CHANGE
MANAGEMENT ACCOUNTING
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 174774
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