An overview of the development of proper management accounting. In order to understand the future of ideal management study, it is important to provide a historical perspective on the beginnings of the discovered changes and evolutions inside the development of the п¬Ѓeld. The evolution of management accounting in the last century can be also assessed upon historical reasons. Figure you below displays four main theoretical frames that can be used to explain the development of supervision accounting. Contingency Theory

1980's – 1990's – Universalistic rules aren't appropriate

Backup Theory

1980's – 1990's – Universalistic rules are certainly not appropriate

Company Theory

1960's and 70's, Contracts between various celebrations in the firm



Prior to the 1960's, engaged accurate accumulation of costs and systems based on criteria

Tactical Management Theory

1990's as of yet Recognizes the external environment of the organization

Figure [ 1 ] Progression of Ideal Management Accounting

Evolution according to Standards (IFAC)

Although the IFAC (1998) framework is focused on concepts rather than practices, there may be some not enough clarity about this. It seems that those who drafted the statement watch concepts only as derivatives of practices. Another stipulation, recognized by the statement, would be that the scope, position, and company positioning of management accounting differ throughout organizations, cultures and countries. This problem is definitely compounded (unless one feels that concepts are in vogue at the same time through the entire world) by identification, inside the Statement, of evolutionary levels with date ranges in history. However, despite the limitations (consideration of which is beyond the scope of the research note) the platform provides an interesting view of the past and a good set of parameters. The four stages of evolution discovered by IFAC (1998) happen to be shown in Figure a couple of and referred to below. It must be pointed out that the stages...


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