Please use this identifier to cite or link to this item:
http://bura.brunel.ac.uk/handle/2438/1374
Title: | IFAC’s conception of the evolution of management accounting |
Authors: | Abdel-Kader, MG Luther, RG |
Keywords: | IFAC;Management accounting evolution;Management accounting |
Issue Date: | 2006 |
Publisher: | Elsevier |
Citation: | Advances in Management Accounting, 15: 229-247 |
Abstract: | IFAC's Management Accounting Practice Statement Number 1, revised in 1998, is concerned with management accounting practices. This research note describes an operationalization of its conception of the evolution of management accounting. The paper is informed by experience in developing and applying an IFAC-based model to survey the stage of evolution of the management accounting practices in a United Kingdom industry sector. The model is intrinsically interesting and has the potential for replication in other contexts and in comparative cross-national, inter-industry or longitudinal studies. |
URI: | http://www.elsevier.com/wps/find/bookseriesdescription.cws_home/BS_ADVMA/description?navopenmenu=1 http://bura.brunel.ac.uk/handle/2438/1374 |
ISSN: | 07623-1352-8 |
Appears in Collections: | Business and Management Economics and Finance Brunel Business School Research Papers |
Files in This Item:
File | Description | Size | Format | |
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AIMA 2006.pdf | 108.47 kB | Adobe PDF | View/Open |
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