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Divergence in Managerial Accounting Practices: An Analysis of the Findings of Some Existing Literature - Softcover

 
9783844326444: Divergence in Managerial Accounting Practices: An Analysis of the Findings of Some Existing Literature

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After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries.

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About the Author

Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh.

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  • PublisherLAP LAMBERT Academic Publishing
  • Publication date2011
  • ISBN 10 3844326448
  • ISBN 13 9783844326444
  • BindingPaperback
  • LanguageEnglish
  • Number of pages88

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Dewan Mahboob Hossain
ISBN 10: 3844326448 ISBN 13: 9783844326444
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries. 88 pp. Englisch. Seller Inventory # 9783844326444

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Published by LAP LAMBERT Academic Publishing, 2011
ISBN 10: 3844326448 ISBN 13: 9783844326444
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Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries. Seller Inventory # 9783844326444

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DEWAN MAHBOOB HOSSAIN|Mahmuda Akter
Published by LAP LAMBERT Academic Publishing, 2011
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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: HOSSAIN DEWAN MAHBOOBDepartment of Accounting & Information Systems University of Dhaka Dhaka Bangladesh.Autor/Autorin: Akter MahmudaDepartment of Accounting & Information Systems University of Dhaka Dhaka Bangla. Seller Inventory # 5473050

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