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Changing Management Accounting in Line with a Changing Business Environment
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The business environment has changed substantially in recent times. It has been suggested that these changes should lead to a reappraisal of ‘traditional’ management accounting practices such as product costing, budgeting, variance analysis, and performance measurement. This 20 page paper considers the reasons why traditional management accounting practices may no longer appropriate, looks at some of the types of changes which have been suggested, discusses the possible adverse consequences and identifies cases where such changes have implemented, looking at the outcomes. The bibliography cites 18 sources.
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Pages:
20
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Filename:TS14_TEMAchange.rtf |
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Paper Title:
Changing Management Accounting in Line with a Changing Business Environment
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