Management accounting: where to next?

Citation

(1999), "Management accounting: where to next?", The Bottom Line, Vol. 12 No. 2. https://doi.org/10.1108/bl.1999.17012baf.024

Management accounting: where to next?

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Management accounting: where to next?

R. Sharma in Australian CPA (Australia), Dec. 1998 Vol. 68 No. 11: p. 24 (2 pages)

Refers to a recent Australian study of current and future trends in management accounting, showing an increased emphasis on newer techniques (e.g. benchmarking, activity-based costing, etc.) and less on the traditional (e.g. absorption and variable costing). Predicts an increase in cross-functional disciplines to tackle issues such as environmental and information management; and tabulates some other management directions and their associated areas of interest. Reports an alliance between the Australian Society of Certified Practising Accountants (ASCPA) and the Society of Management Accounting in Canada to produce "how to" guidelines on topical business management issues, and that the ASCPA provides online reports on technical topics, e.g. the balanced scorecard.

Subject(s): Management accounting, Trends, Cross-functional integration

Style: Technical

Reference: 28AF053 (1 credit)