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