Relevance lost and found: critical perspectives on the promise of management accounting

    Research output: Contribution to journalArticle

    27 Citations (Scopus)

    Abstract

    Two major development programmes have been evident in management accounting in recent times. A range of new techniques, generic approaches and frameworks for accounting for strategic positioning have emerged in response to doubts raised about the relevance of cost and management accounting. In parallel, many of the most significant advances in the critical accounting project have taken place in the context of accounting to management. Where the two programmes have intersected, the outcome has been to raise a series of reservations about the promise of the new management accounting. This paper offers a critical perspective on the reception afforded recent developments in management accounting, and attempts to identify evidence of positive opportunities where others have discerned only further threats.
    Original languageEnglish
    Pages (from-to)533-561
    Number of pages29
    JournalCritical Perspectives on Accounting
    Volume7
    Issue number5
    DOIs
    Publication statusPublished - Oct 1996

    Fingerprint

    management
    Critical perspective
    Management accounting
    threat
    costs
    evidence
    Cost accounting
    Reservation
    Critical accounting
    Threat
    Strategic positioning

    Cite this

    @article{ba88b51cd1f54a5095651b025e5413e7,
    title = "Relevance lost and found: critical perspectives on the promise of management accounting",
    abstract = "Two major development programmes have been evident in management accounting in recent times. A range of new techniques, generic approaches and frameworks for accounting for strategic positioning have emerged in response to doubts raised about the relevance of cost and management accounting. In parallel, many of the most significant advances in the critical accounting project have taken place in the context of accounting to management. Where the two programmes have intersected, the outcome has been to raise a series of reservations about the promise of the new management accounting. This paper offers a critical perspective on the reception afforded recent developments in management accounting, and attempts to identify evidence of positive opportunities where others have discerned only further threats.",
    author = "Robin Roslender",
    note = "dc.publisher: Elsevier",
    year = "1996",
    month = "10",
    doi = "10.1006/cpac.1996.0054",
    language = "English",
    volume = "7",
    pages = "533--561",
    journal = "Critical Perspectives on Accounting",
    issn = "1045-2354",
    publisher = "Elsevier",
    number = "5",

    }

    Relevance lost and found: critical perspectives on the promise of management accounting. / Roslender, Robin.

    In: Critical Perspectives on Accounting, Vol. 7, No. 5, 10.1996, p. 533-561.

    Research output: Contribution to journalArticle

    TY - JOUR

    T1 - Relevance lost and found: critical perspectives on the promise of management accounting

    AU - Roslender, Robin

    N1 - dc.publisher: Elsevier

    PY - 1996/10

    Y1 - 1996/10

    N2 - Two major development programmes have been evident in management accounting in recent times. A range of new techniques, generic approaches and frameworks for accounting for strategic positioning have emerged in response to doubts raised about the relevance of cost and management accounting. In parallel, many of the most significant advances in the critical accounting project have taken place in the context of accounting to management. Where the two programmes have intersected, the outcome has been to raise a series of reservations about the promise of the new management accounting. This paper offers a critical perspective on the reception afforded recent developments in management accounting, and attempts to identify evidence of positive opportunities where others have discerned only further threats.

    AB - Two major development programmes have been evident in management accounting in recent times. A range of new techniques, generic approaches and frameworks for accounting for strategic positioning have emerged in response to doubts raised about the relevance of cost and management accounting. In parallel, many of the most significant advances in the critical accounting project have taken place in the context of accounting to management. Where the two programmes have intersected, the outcome has been to raise a series of reservations about the promise of the new management accounting. This paper offers a critical perspective on the reception afforded recent developments in management accounting, and attempts to identify evidence of positive opportunities where others have discerned only further threats.

    U2 - 10.1006/cpac.1996.0054

    DO - 10.1006/cpac.1996.0054

    M3 - Article

    VL - 7

    SP - 533

    EP - 561

    JO - Critical Perspectives on Accounting

    JF - Critical Perspectives on Accounting

    SN - 1045-2354

    IS - 5

    ER -