Management Accounting — A Survey Paper

Robert W. Scapens

Chapter 2 in Management Accounting, Organizational Theory and Capital Budgeting, 1984, pp 15-95 from Palgrave Macmillan

Abstract: Abstract This chapter surveys the development of management accounting in the academic literature over the last twenty years or so, in an attempt to evaluate the current state of the art. The survey is organized in three levels. The first level is the conventional wisdom — i.e. the state of the art as it is currently taught to undergraduate students, some of whom will become the next generation of management accounting practitioners. The second level is the state of the art as practised by the current generation of management accounting practitioners. The third level is the state of the art as understood by current researchers, and which may have an impact on management accounting several generations into the future.

Keywords: Conventional Wisdom; Agency Theory; Survey Paper; Management Accounting; Transfer Price (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07096-1_2

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DOI: 10.1007/978-1-349-07096-1_2

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