Divergence in Managerial Accounting Practices: An Analysis of the Findings of Some Existing Literature - Couverture souple

HOSSAIN, DEWAN MAHBOOB; Akter, Mahmuda

Couverture souple

ISBN 10 : 3844326448 ISBN 13 : 9783844326444

Editeur : LAP LAMBERT Academic Publishing, 2011

Synopsis

After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries.

Détails de l'édition

• Éditeur: LAP LAMBERT Academic Publishing
• Date d'édition: 2011
• Langue: anglais
• ISBN 10: 3844326448
• ISBN 13: 9783844326444
• Reliure: Broché
• Nombre de pages: 88
• Coordonnées du fabricant: non disponible
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