MANAGEMENT ACCOUNTING PRINCIPLES THAT MAKE SENSE

摘要

Pericles said, "If Athens should appear great to you, consider then that her glories were purchased by valiant men and women who understood their responsibilities and acted on their duty." I have always been curious about why management accountants around the world have failed to collaborate and to succeed in carving out a greater position of influence and authority for the millions of them who work inside corporations. In my notes from 2006 when I was at IMA, I found information about the history of development of the accounting body of knowledge (BOK) in the U.S.