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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.
ISSN: 07623-1352-8
Appears in Collections:Business and Management
Economics and Finance
Brunel Business School Research Papers

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