The use of information and communication technology with its different tools and techniques is penetrating different aspects of life with various implications. The use of the Internet and the World Wide Web as well as the emerging of different communication channels have brought the world closer and contributed to the concepts of globalization and the extended enterprise. The educational sector...

The object of the paper is to study relationship between management accounting, strategic accounting and cost management. Aim define each them based on a systematic literature review different literatures in emphasize relation them. attempts offer definitions Strategic authors throw years also reveal that exists Management Accounting other disciplines. enduring value contextual view its content...

Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management Accountants’ require new forms of education and training,  with more emphasis on the practicality of the subjec...

In India agriculture is operated and maintained by family of farmers. The proper financial accounting is not maintained in agriculture. Attention should be given on proper accounting in agriculture. The incomplete records are maintained on cash basis. Proper maintenance of accounts is useful for owners, government and research agencies. Government decided subsidy for fertilizers, manures and fo...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

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 ...