Management Accounting — A Survey Paper

Robert William Scapens

40 citations0/0 files storedPalgrave Macmillan UK eBooks

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting Education and Careers

Abstract

This chapter surveys the development of management accounting in the academic literature over the last twenty years or so, in an attempt to evaluate the current state of the art. The survey is organized in three levels. The first level is the conventional wisdom — i.e. the state of the art as it is currently taught to undergraduate students, some of whom will become the next generation of management accounting practitioners. The second level is the state of the art as practised by the current generation of management accounting practitioners. The third level is the state of the art as understood by current researchers, and which may have an impact on management accounting several generations into the future. These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1963The Structure of Scientific Revolutions 1976Markets and Hierarchies: Analysis and Antitrust Implications.1979The Social Psychology of Organizations.1969The social psychology of organizing 1980Agency Problems and the Theory of the Firm 1979Transaction-Cost Economics: The Governance of Contractual Relations 1996Production, Information Costs and Economic Organization

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