Management Accounting Philosophy I: Gaping Holes in Our Foundation

摘要

For most of the 20th century the management accounting (MA) profession in the U.S. stagnated. The mid-1980s ushered in a period of explosive growth in tools, theories, and approaches. This development unfortunately also fueled infighting and bickering across self-erected fences within the profession. The lack of disciplined fundamentals to guide learning resulted in MA, already besieged by the demands of compliance reporting, drifting further away from its customers—managers.