نویسنده
چکیده
کلیدواژهها
عنوان مقاله [English]
A careful review of the literature reveals innovations and
advances that have taken place in management accounting over the last decade have not been in parity with technological changes
and innovations. It also reveals that in comparison with organizational and economic changes that have been experienced
over the same period of time, management accounting has fallen behind.
Today we are witnessing a large gap between management accounting tools and techniques and the information needs of our
organizations. With the speed that management accounting undergoes changes and advances, one could ask whether this body
of applied knowledge could ever catch up with the constant changing needs of our environment, which always appear to be a
few steps ahead.
What does the future hold for management accounting? where
is it heading? Could it ever advance itself in a fashion to be responsive to the ever changing information needs of its
constituencies (i. e., management and other internal decision makers)?
The main objective of this article is to answer these and other
similar questions. In this analytical paper, many serious concerns facing the management accounting today are addressed. The
paper starts by reviewing the historical development and evoluation of management accounting and closes by making a
number of recommendations, adoption of which would give hope for a brighter future for this body of knowledge.
کلیدواژهها [English]
)