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In an environment of highly interconnected business we must look at management accounting as an activity that provides concepts to coordinate partially independent management systems as well as highly interdependent systems. There is a mutual influence between accounting and organisation. Horngren et al. have shown that management accounting is an instrument to influence the behavior of managers in a way that it enhances the attainment of organisational objectives (Horngren, Bhimani, Foster and Datar, 2005).
So, management accounting apparently has to be customised, the need for which has been analysed in the contexts of departmental interdependence (Gerdin, 2005), supply chains (Knight and Harland 2005) and the Internet (Sheehan 2005)...
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Common topics in this essay:
- Field Research Methods In Management Accounting
- An Interface Between Financial Accounting And Cost & Management Accounting And Some Concepts Of Strategic Cost Management
- Business Accounting
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