haku: @author Cooper, R. / yhteensä: 94
viite: 34 / 94
Tekijä: | Cooper, R. |
Otsikko: | Look out, management accountants. Part 1 (Management Accounting) |
Lehti: | Management Accounting (US)
1996 : MAY, VOL. 77:11, p. 20-26 |
Asiasana: | |
Vapaa asiasana: | ZUKUNFTSFORSCHUNG, KOSTENRECHNUNG |
Kieli: | eng |
Tiivistelmä: | If everybody becomes involved in cost management, what happens to the management accountant? Has management accounting become so successful in empowering other employees with techniques such as activity-based costing that its own function becomes superfluous? There is a paradigm shift going on and it has profound implications for the profession. |
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