Management Accounting and Behavioural Science

Abstract

The management accountant has played an important part in commercial/industrial life. However, this role development is of comparatively recent origin compared with the wider profession of financial accounting. Whilst the early involvement of accountants in business organisations was concerned with the financial accounting aspects of the entity, organisations became more complex. This called for a re‐adjustment by the accountant in an endeavour to meet organisational demands for information. The historical development of cost accounting has been documented by David Solomons and it is clear that the major seminal influences were;

Citation

Shackleton, K. (1976), "Management Accounting and Behavioural Science", Managerial Finance, Vol. 2 No. 3, pp. 270-293. https://doi.org/10.1108/eb013387