haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 169 / 786
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