The New Foundations of Management Accounting


The book is designed to provide a conceptual framework for management accounting. The student as well as the practitioner in management accounting should be aware not only of the new multidisciplinary scope of the field but also of the conceptual foundations which justify this extended scope. Unlike most management accounting books which do not introduce or integrate all these foundations and are generally restricted to an exposition of cost accounting techniques, this book both asserts that the management accounting professional needs a grounding in various disciplines and justifies the adaptation of their techniques to managerial problem solving.

Additional information

Publisher: Place of publication:
  • New York
Publication year:
  • 1992