Divergence in Managerial Accounting Practices

Dewan Mahboob Hossain

ISBN 10: 3844326448 / ISBN 13: 9783844326444

Published by LAP LAMBERT Academic Publishing Apr 2011, 2011

About this Item

Neuware -After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries.Books on Demand GmbH, Überseering 33, 22297 Hamburg 88 pp. Englisch.

Seller Inventory # 9783844326444

Bibliographic Details

• Title: Divergence in Managerial Accounting Practices
• Publisher: LAP LAMBERT Academic Publishing Apr 2011
• Publication Date: 2011
• Language: English
• ISBN 10: 3844326448
• ISBN 13: 9783844326444
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 6D millimeters 220 millimeters width by 150 millimeters height by 6 millimeters depth
• Weight: 149 grams

About this title

Synopsis

After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries.

About the Author

Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh.