Management accounting change: Approaches and perspectives

Danture Wickramasinghe, Chandana Gnanapriya Alawattage

Research output: Book/ReportBook

Abstract

An important new management accounting text, bridges the gap between technical, managerial, and theoretical perspectives in management accounting. The book discusses technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond. Part I shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy. Part II discusses how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organisational technologies implicate in management accounting. The book also provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained. Part III and IV elaborate rational theories and interpretive/critical theorise, respectively. This exciting text meets a desperate need for an advanced management accounting textbook that incorporates theory with practice that is accessible and engaging for all those studying in this challenging area.
Original languageEnglish
Place of PublicationLondon, United Kingdom
PublisherRoutledge
Number of pages568
ISBN (Print)0415393310, 9780415393317 , 0415393329, 9780415393324
Publication statusPublished - 28 Jun 2007

Fingerprint

Management accounting
Management accounting change
Cost accounting
Textbooks
Management control
Strategic orientation
Strategic management accounting
Mass production
Post-bureaucracy
Customer orientation
Bureaucracy
Interpretive
Flexible manufacturing

Cite this

Wickramasinghe, D., & Alawattage, C. G. (2007). Management accounting change: Approaches and perspectives. London, United Kingdom: Routledge.

Management accounting change : Approaches and perspectives. / Wickramasinghe, Danture; Alawattage, Chandana Gnanapriya.

London, United Kingdom : Routledge, 2007. 568 p.

Research output: Book/ReportBook

Wickramasinghe, D & Alawattage, CG 2007, Management accounting change: Approaches and perspectives. Routledge, London, United Kingdom.
Wickramasinghe D, Alawattage CG. Management accounting change: Approaches and perspectives. London, United Kingdom: Routledge, 2007. 568 p.
Wickramasinghe, Danture ; Alawattage, Chandana Gnanapriya. / Management accounting change : Approaches and perspectives. London, United Kingdom : Routledge, 2007. 568 p.
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