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Corporate Control and Governance

C/F/413. Evolution of management accounting: would Kaplan have guessed?

WORDS:
3100
DATE:
2008
PRICE:
39.99 GBP

The paper examines the evolution of management accounting (MA) since the 1980s reviewing Kaplan's ideas about MA failure and the changes in the traditional cost accounting processes. The role of MA in the 21st century business is considered discussing the concept of corporate governance, the agency theory, the Companies Act 2006, the Cadbury Report, the Quality Assurance Directorate (QAD), etc.

 

KEYWORDS: Management Accounting, Kaplan, corporate governance, Quality Assurance Directorate, QA,

 
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