Management Accounting: Theory and practice

Fleischman, R.; McLean, T.

Abstract

The term ‘management accounting’ lacks a clear, universally accepted definition. This chapter uses the term to encompass the related activities of ‘cost recording, costing, cost accounting, managerial accounting and management accounting’ (Boyns and Edwards 1997: 22). The historical literature discussed in this chapter indicates these activities have not been confined to the work of accountants but have also been undertaken by diverse groups including engineers, managers and entrepreneurs.

Citation

Fleischman, R., & McLean, T. (2020). Management Accounting: Theory and practice. In J. Edwards, & S. Walker (Eds.), The Routledge companion to accounting history (214-251). (2nd). Routledge. https://doi.org/10.4324/9781351238885-9

• Online Publication Date: Apr 15, 2020
• Publication Date: Apr 1, 2020
• Deposit Date: Apr 17, 2020
• Publicly Available Date: Oct 15, 2021
• Publisher: Routledge
• Pages: 214-251
• Edition: 2nd
• Book Title: The Routledge companion to accounting history.
• ISBN: 9780815375869
• DOI: https://doi.org/10.4324/9781351238885-9
• Public URL: https://durham-repository.worktribe.com/output/1657378
• Contract Date: Feb 22, 2020