Management accounting change: Approaches and perspectives

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.