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Changes and Historical Evolution of Management Accounting

Ioana Bostan Rebeca ()
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Ioana Bostan Rebeca: “Valahia†University of Târgoviște

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 640-645

Abstract: Since the 1980s, it has been found that the existence of cost management and control systems for almost all economic entities, in a global competition, is remarkably unfortunate. In recent decades, it has been noted that the conventional practices of cost management and accounting have been the vast majority severely critical for the failure presented by them to be in line with the changes manifested in the external and internal environment, but also for their inability to help innovations, management accountants to adequately respond to the demands of an environment in continuous transformation. The current research punctuates this discussion by analyzing the evolution of innovations in the field of cost and accounting management from the previous century and investigates whether it has had a remarkable impact on the way of managing accounting. Research shows that management accounting is constantly changing.

Keywords: evolution; management accounting; cost; traditional; changes (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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