| Autor: |
DRURY, COLIN, TAYLES, MIKE |
| Zdroj: |
The British Accounting Review; September 1997, Vol. 29 Issue: 3 p263-276, 14p |
| Abstrakt: |
According to Johnson and Kaplan one of the major factors that has contributed to the lost relevance of management accounting is management accounting becoming subservient to the demands of financial accounting. Johnson and Kaplan's claim is based mainly on anecdotal evidence and little research has been conducted on whether management accounting information differs from that which is necessary for meeting external financial reporting requirements. This paper reports on the findings of a postal questionnaire survey relating to the management accounting practices in UK manufacturing organizations. In particular, attention is focused on discussing the implications arising from the survey relating to those specific areas of management accounting where conventional wisdom suggests that internal information requirements ought to differ from those that are necessary for external financial reporting. |
| Databáze: |
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| Externí odkaz: |
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