Management Accounting

This book “Management Accounting” is about a unique approach to understanding how management accounting impacts organizations. Over the past 10 years there has been a big change in the way we think about and practice management accounting. The book looks at three specific innovations in management accounting: activity-based costing operational control systems and the balanced scorecard. The author describes how these innovations were first documented and then spread through publications. Based on this decade of research and theory development the author argues that one way to advance management accounting practice and education is through empirical research that involves working closely with innovative organizations over a long period of time. This approach can help us understand how management accounting is actually used in practice and how it can be improved to better serve organizations.