haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 151 / 786
| Tekijä: | Birkett, W. |
| Otsikko: | Management accounting in Europe: a view from down-under |
| Lehti: | Management Accounting Research
1998 : DEC, VOL. 9:4, p. 485-494 |
| Asiasana: | EUROPE MANAGEMENT ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | This commentary provides a number of reactions on reading Management Accounting: European Perspectives edited by Al Bhimani (1996), and in particular, it raises questions about how such a book can (or should) be read. It discusses the complexity connoted by the label management accounting and how this can vary in different locales and eras. Issues of labelling, framing, tradition and culture are discussed, and a framework for exploring local variations in management accounting practices is suggested -- whether they are labelled "management accounting" or not. |
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