حسابداری مدیریت : گذشته ، حال و آینده


عنوان مقاله [English]

Management Accounting: past, Present and Future

چکیده [English]

While referring to PROFESSOR HORNGRENS approaches
including: Absolute Truth, Conditional Truth Costly Truth and
Behavioral Approaches in Management Accounting. The Author
also Reviews the historical developments of this branch of
knowledge in accounting during 15 to 20 Centuries, and considers
the roles of scientists in different fields.