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Academic Cost Accounting From 1920-1950 : Alive and Well
Oleh:
Vollmers, Gloria Lucey
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Management Accounting Research vol. 8 (Oct. 1995)
,
page 183.
Topik:
ACCOUNTING
;
academic cost
;
accounting
;
alive and well
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ36
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Johnson and Kaplan (1987) maintain that cost accounting lost relevance after 1920 and offer a variety of reasons for its alleged decline. Among them, they claim that academics privileged financial over management accounting in cost accounting textbooks and course content because the demands for external reports and requirements of auditors took precedence over internal reporting for managers. They also say that cost accounting innovations cannot be found in the post - 1920 scholarly literature until the 1950s. This paper challenges these claims. First, cost accounting education was in now way limited to supporting financial accounting reporting requirements during the period 1920 to 1950. Second, cost accounting education did not stagnate after 1925. The tremendous interest of the academy in distribution costing after 1925 is used as an example of the field's continued vitality. These challenges are supported by textbook evidence.
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