Management accounting: Are new techniques making in-roads with practitioners?

Autor:	Robert C. Elmore, Joseph Z. Szendi
Rok vydání:	1993
Předmět:	medicine.medical_specialty business.industry Accounting management Cost accounting Accounting Positive accounting Accounting standard Education Empirical research Accounting information system Management accounting medicine Manufacturing firms business
Zdroj:	Journal of Accounting Education. 11:61-76
ISSN:	0748-5751
Popis:	Despite numerous criticisms and the examples of specific companies changing to a particular technique, there are few empirical studies providing evidence of the status of management accounting practice. The primary purpose of this study was to examine trends in the adoption of the new managerial accounting techniques by manufacturing firms. Evidence of changes in the direction of managerial accounting would have significant future implication regarding the direction of management accounting education and of accounting theory. The results of this study indicate that new techniques are being adopted while traditional systems are being maintained, suggesting that a broadening of innovations in management accounting may require the development of a new and separate course dealing strictly with these innovative techniques in the transition to world-class manufacturing.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::d2e9a8dbced31f02bb6df39016450f81 https://doi.org/10.1016/0748-5751(93)90018-e Zobrazit plný text záznamu