Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques
New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shor...
| Main Authors: | , , |
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| Language: | English |
| Published: |
2006
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| Online Access: | http://hdl.handle.net/10962/d1003824 http://dx.doi.org/10.1108/10222529200600012 |