Definition of management accounting in English:

management accounting

noun

  • [mass noun] The provision of financial data and advice to a company for use in the organization and development of its business.

    • ‘These findings support a global view of the development of management accounting in different locales at the expense of cultural differences.’
    • ‘The chapter focuses on what operations management and management accounting say about the sources of performance, and then looks at interorganizational control.’
    • ‘As a result, there is worth in considering the relationship between management accounting and financial accounting when examining public sector accounting change.’
    • ‘There was also recognition that management accounting must develop independently of financial accounting in order to realize its potential.’
    • ‘Over the next few decades, managerial accounting, or management accounting took over.’
    • ‘It remains to be seen if the current attempt to develop management accounting as an independent decision technology will succeed.’
    • ‘Well, what I do includes management accounting and financial control, budgeting, reporting, cash flow analysis, scenario analysis, etcetera.’
    • ‘It is also significant in demonstrating the very strong influence of engineers upon the French model of management accounting.’
    • ‘The authors found that the basic components of the management accounting system were in place from the Company's beginnings or by 1700.’
    • ‘In this context it is somewhat paradoxical to find ourselves often being criticized for the narrowness of our view of management accounting.’
    • ‘Unlike the financial accounting profession in Canada, the evolution of management accounting has not received a great deal of attention by academics.’
    • ‘The case study raises several interesting management accounting issues.’
    • ‘However, we would repeat our view that management accounting is more than just business statistics.’
    • ‘Indeed, much of management accounting could be portrayed as a history of designing and implementing cognitive scaffolding within organizations.’
    • ‘It is doubtful, however, whether the management accounting techniques employed by the company were tailored to detect high overheads.’
    • ‘Such techniques and practices are usually thought of as relatively recent outcomes of the rise of management accounting.’
    • ‘The privatization of the tobacco monopoly brought about, in accordance with the theoretical predictions, a change in management accounting systems.’
    • ‘Alan was appointed managing director around 18 months ago and has introduced a number of changes, including an improved management accounting system.’
    • ‘The subsequent section deals with the impact of privatization on management accounting systems.’
    • ‘In either case, management accounting was not positioned to influence organizational priorities or procedures.’