haku: @author Luft, J. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Luft, J. |
| Otsikko: | Long-term change in management accounting: perspectives from historical research |
| Lehti: | Journal of Management Accounting Research
1997 : VOL. 9:1, p. 163-198 |
| Asiasana: | ACCOUNTING MANAGEMENT RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | Historical studies have played an increased role in economics and sociology in recent years and thus, have come to influence management accounting research as well. This paper summarizes and critiques historical research in management accounting in the last decade and suggests its uses for expanding our understanding of present-day management accounting practice. Research on current practice has focused strongly on efficiency-based demand for management accounting information. |
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