Detail Revolution in Management Accounting : A Review of Robert S. Kaplan's and Anthony A. Atkinson's Advanced Management Accounting   Oleh:  Boer, Germain Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 3 (1991), page 223-229. Topik: MANAGEMENT ACCOUNTING; revolution; management accounting Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The revolution in this title refers not to the field of management accounting but to the magnitude of the differences between the first and second editions of Advanced Management Accounting. For example, in the first edition the author used mathematical notation on 166 of 635 text pages (26.1 percent), but in the second edition the authors used such notation on only 30 of 806 pages (3.7 percent). The tone of the first edition is that of a clinical researcher who remains distant and emotionally unconcerned with the subject whereas in the second edition the authors are passionately involved with their material. The first edition gives correct answers for many management problems ; the second says many management problems have several answers. Accounting numbers are treated as precise measures of economic phenomena in the first edition, but in the second they indicate direction and magnitude. Most problems in the early edition provide great practice in number crunching and equation solving, but in the second edition they tax the imagination, the ingenuity, and the thinking skills of the student by providing real world softness and ambiguity. In fact, for some chapters the student will have to search carefully to even find a dollar value anywhere in the problem material. Revolutionary is the only way to describe the changes in this book. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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