Management accounting techniques in the 21th century
Автор:Davood Askarany Год: 2012 Издание:LAP Lambert Academic Publishing Страниц: 412 ISBN: 9783659174933 The efficiency and capability with which traditional cost and management accounting practices can cope with the requirements of technological changes and innovations in manufacturing practices have been of major concern in the cost and management accounting literature since the 1980s. In particular, it has been argued that the information provided by traditional management accounting techniques is not up to date, detailed or accurate enough to cope with the requirements of today’s managerial needs. However, despite the introduction of numerous cost and management accounting innovations, recent survey evidence suggests that the take-up of management accounting innovations is dismally low and that the diffusion of these innovations has continued to be an important issue. Developing a diffusion model, this book investigates the impact of a variety of contextual factors (characteristics of innovations, characteristics of adopters and external factors) on the diffusion of management...
