Management accounting

Strategic Management Accounting – a Messiah for Management Accounting?

When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. Ne...

Information Security Management Accounting

Statements on Management Accounting

This statement was approved for issuance as a Statement on Management Accounting by the Management Accounting Committee (MAC) of the Institute of Management Accountants (IMA®). IMA appreciates the collaborative efforts of the Finance Business Solutions Center at Arthur Andersen LLP and the work of Dr. C.J. McNair, CMA, of Babson College, who drafted the manuscript. Special thanks go to Randolf ...

Introduction to Accounting Management

The field of Accounting Management is concerned with the collection of resource consumption data for the purposes of capacity and trend analysis, cost allocation, auditing, and billing. This document describes each of these problems, and discusses the issues involved in design of modern accounting systems. Since accounting applications do not have uniform security and reliability requirements, ...

Productivity Measurement and Management Accounting

Productivity improvement has become a key objective for U.S. industry.' Productivity measurement, however, has gone largely unnoticed by accounting professionals, particularly those teaching and doing research in accounting departments and business schools. Accounting textbooks virtually ignore issues of productivity measurement, and accounting journals contain few articles on the subject. Most...