Management Accounting

Stephan Leitner

Chapter Chapter 2 in Information Quality and Management Accounting, 2012, pp 11-27 from Springer

Abstract: Abstract This chapter focuses on management accounting. Section 2.1 outlines the various (changing) roles that management accounting captures. Section 2.2 on the one hand elaborates an understanding of management accounting information and on the other hand gives information on the different roles of management accounting information within organizations. Finally, Sect. 2.3 categorizes accounting systems, gives further information on the various types and the respective fields of application of accounting systems within organizations and locates costing systems within this categorization.

Keywords: Accounting System; Management Accounting; Accounting Information; Cost Allocation; Cost Accounting (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnechp:978-3-642-33209-8_2

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DOI: 10.1007/978-3-642-33209-8_2

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