Detail Long-Term Change in Management Accounting : Perspectives From Historical Research   Oleh:  Luft, Joan L. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 8 (1996) Topik: MANAGEMENT ACCOUNTING; long - term change; management accounting; historical research Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Historical studies have played an increased role in economics and sociology in recent years and, thus, have come to influence management accounting research as well. This paper summarizes and critiques historical research in management accounting in the last decade and suggests its uses for expanding our understanding of present - day management accounting practice. Research on current practice has focused strongly on efficiency - based demand for management accounting information. Historical research also has elaborated efficiency - based explanations ; but, in addition, it has expanded our view by providing examples of other sources of demand (shifts in bargaining power among contracting parties) and emphasizing the importance of changes in information supply and patterns of thought, as well as changes in demand. Moreover, historical research underlines the need for dynamic theories of management accounting change, which can explain the path of change as well as its final outcome. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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