Management accounting change in Australasia

France, Adrian (2006) Management accounting change in Australasia. In: Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 3 July, 2006, Wellington, New Zealand. (Submitted)

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Abstract or Summary

The environment that management accountants work in has changed in the last century. Businesses have become more global and computers are prevalent in business. Overhead costs have grown as a proportion of production costs and there are more service firms than there was in the past. The critical article of Kaplan’s (1984) inspired the development of advanced management accounting techniques such as economic value added, the balanced scorecard, and activity based costing and management. Few surveys find consistent use of techniques. There is a change in management accounting practice and there is uncertainty of what is typical and expected of a management accountant. This study is devoted to establishing the techniques of the typical management accounting practitioner.

Item Type:Conference or Workshop Item (Poster)
Additional Information:Conference held 3 July, 2006
Keywords that describe the item:Management accounting change, survey, traditional techniques, job role
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:150
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Deposited On:11 May 2009 18:54
Last Modified:11 May 2009 18:54

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