The Future of Management Accounting: Regaining The Relevance Through Value-Creation and Human-Relations Perspective
This essay argues that the future of management accounting depends on the ability of management accountants and researchers to move it from cost focus to value-creation and human-relations perspective focus. This essay examines the historical goals of management accounting, the future environment of...
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| Format: | Article |
| Language: | English |
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Universitas Sebelas Maret
2012-04-01
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| Series: | Jurnal Akuntansi dan Bisnis |
| Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/20 |