The New Foundations of Management Accounting

By Ahmed Riahi-Belkaoui | Go to book overview
1. Management and cost accounting topics are differentiated following R. N. Anthony's distinctions between the themes of the two subdisciplines: the primary theme of cost accounting is to measure full cost while the pricing theme of management accounting is different purposes. 32
2. The accounting information system (AIS) pulsator is characterized by continuous flow dimensions, including nonfinancial and external data.
3. The data for internal use are filtered out before any GAAP influences are introduced.

CONCLUSIONS

Management accounting has its foundations in the discipline of accounting, although it recognizes the potential benefits of borrowing relevant techniques from other disciplines. It expanded from its limited scope of cost accounting to a multidisciplined integrated field aimed at assisting management in decision making. Although generally perceived as a set of techniques, management accounting includes most of the components of a conceptual framework. Such a management accounting conceptual framework is shown in Exhibit 1.5. From a basic objective that is to assist management in decision making are derived both secondary objectives and qualitative characteristics of management accounting. The management accounting concepts that constitute the foundation components essential to an understanding of the management accounting techniques or body of knowledge rest on their conformance to both the objectives and qualitative characteristics of management accounting. Because of the lack of consensus on these components, the conceptual framework presented in Exhibit 1.5 is only tentative before a formalization by the accounting profession. What must be retained from this exercise is that management accounting is, first, an accounting subsystem and, second, may be fit in an "emerging" theoretical structure.


NOTES
1.
American Accounting Association (AAA), Committee on Management Accounting, "Report of the 1958 Committee on Management Accounting," The Accounting Review ( April 1959): 210.
2.
William Paton, Essentials of Accounting ( New York: Macmillan 1949), p. 2.
3.
American Accounting Association, A Statement of Basic Accounting Theory ( Evanston, Ill.: American Accounting Association, 1966), p. 1.
4.
C. T. Homgren and G. Foster, Cost Accounting: A Managerial Emphasis, 7th ed. (Englewood Cliffs, NJ: Prentice-Hall, 1991).
5.
Vergil Boyd and Dale Taylor, "The Magic Words--Managerial Accounting," The Accounting Review ( January 1961): 210.
6.
R. G. Bassett, "Management Accounting Defined," The Cost Accountant ( October 1962): 386.
7.
James S. Earley, "Recent Developments in Cost Accounting and the Marginal Analysis," The Journal of Political Economy ( June 1955): 299.

-26-

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The New Foundations of Management Accounting
Table of contents

Table of contents

  • Title Page iii
  • Contents vii
  • Exhibits ix
  • Preface xi
  • 1 - The Accounting Foundations 1
  • Notes 26
  • References 28
  • 2 - The Problem and Decisional Foundations 31
  • Notes 50
  • Notes 51
  • 3 - The Organizational Foundations 55
  • Notes 89
  • Notes 94
  • 4 - The Behavioral Foundations 99
  • Notes 129
  • Notes 135
  • 5 - The Strategic Foundations 139
  • Notes 154
  • Notes 156
  • 6 - Conclusions 163
  • Notes 165
  • Index 167
  • About the Author 177
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