Internationally evolution of managerial accounting

Iacob, Constanta and Taus, Delia (2014): Internationally evolution of managerial accounting.

Abstract

The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management accounting has evolved over time. As a component of the accounting system that produces information for managers and anchored in the strategic system of the organization, it is permanent supported the idea of accounting management involvement in the identification, measurement, accumulation, analysis, preparation, interpretation and communication of information which help managers to perform organizational objectives.

• Item Type: MPRA Paper
• Language: English
• Keywords: Managerial accounting, evolution, development, change
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

1. Gordon, L. A., Narayanan, V. K. - Management accounting systems, perceived environmental uncertainty and organizational structure: an empirical investigation, Accounting, Organizations, and Society, 9(1), pp. 33-47, 1984

2. IFAC. - International Management Accounting Practice Statement: Management Accounting Concepts, New York, 1998

3. Innes, J., Mitchell, F. - The process of change in management accounting: Some field study evidence. Management Accounting Research, 1, pp. 3-19, 1990

4. Porter, M. - Competitive Advantage. New York, Free Press, 1985

5. Prakash, M. - Evolution and Changes in Management Accounting Practices, International Research Journal of Management Science and Technology, pp.1010-1011, 2013, http://www.irjmst.com/Artical_details.aspx?id=1328

6. Rajasekaran, V., Lalitha, R. - Financial Acoounting, New Delhi: Dorling Kindersley Pvt. Ltd,2011,http://books.google.ro/books?id=qP3XNPoLO7wC&printsec=frontcover&dq=Rajasekaran&hl=ro&sa=X&ei=LfZtVPPSH43uariZgLAN&ved=0CCgQ6AEwAQ#v=onepage&q=Rajasekaran&f=false

7. The American Heritage - Dictionary, 5 th Edition, Eds.Houghton Mifflin, 2012 https://ahdictionary.com

8. Waweru, Nelson M. – The origin and evolution of management accountong : a review of the theoretical framework, Problems and Perspectives in Management, 8(3), pp. 165-182, 2010 http://businessperspectives.org/journals_free/ppm/2010/PPM_EN_2010_03_cont_Waweru.pdf

9. Wickramasinghe, D., & Alawattage, C. - Management accounting change: approaches and perspectives. London and New York: Routledge, Taylor & Francis Group, 2007