Accounting

Contemporary Issues in Management Accounting

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A multitude of forces shape management accounting. From an organizational perspective, decision-makers and other users of accounting information often perceive changes in their information needs. Consequently, providers of accounting information within organiza- tions respond to many of these desired changes by redesigning management accounting systems and restructuring their output. The impetus for change may also originate from outside the organization. Many scholars, consultants, and commentators on management accounting are purveyors of ideas about what accounting should be. In response, users of accounting information, management accounting professionals, and system designers may seek to alter the information provided within their organizations to align with such ideals. In this sense, internal accounting changes may be driven by demand-level needs as well as supply-side inXuences. Moreover, forces reXecting broader changes both in structures and processes in businesses, organizations, and society and in contemporary ideas and dis- courses may originate from within as well as from outside the organization and reshape the nature of management accounting.

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Call Number

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Publisher

: ., 2006

Collation

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Language

English

ISBN/ISSN

0–19–928335–4 978–0–

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NONE

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Edition

First Edition

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