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Management Accounting — A Survey Paper

In: Management Accounting, Organizational Theory and Capital Budgeting

Author

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  • Robert W. Scapens

Abstract

This chapter surveys the development of management accounting in the academic literature over the last twenty years or so, in an attempt to evaluate the current state of the art. The survey is organized in three levels. The first level is the conventional wisdom — i.e. the state of the art as it is currently taught to undergraduate students, some of whom will become the next generation of management accounting practitioners. The second level is the state of the art as practised by the current generation of management accounting practitioners. The third level is the state of the art as understood by current researchers, and which may have an impact on management accounting several generations into the future.

Suggested Citation

  • Robert W. Scapens, 1984. "Management Accounting — A Survey Paper," Palgrave Macmillan Books, in: Management Accounting, Organizational Theory and Capital Budgeting, chapter 2, pages 15-95, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07096-1_2
    DOI: 10.1007/978-1-349-07096-1_2
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    Cited by:

    1. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
    2. Scapens, Robert W., 1992. "The role of case study methods in management accounting research: A personal reflection and reply," The British Accounting Review, Elsevier, vol. 24(4), pages 369-383.

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