حسابداری مدیریت، مهندسی و مدیریت رشد شرکت: کلارک چپمن، 1864-1914
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|45041||2015||14 صفحه PDF||سفارش دهید||11230 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : The British Accounting Review, Volume 47, Issue 2, June 2015, Pages 177–190
The current research makes two major contributions to our knowledge of the development of management accounting. First, it finds that Clarke Chapman's management accounting system evolved incrementally to match the growth requirements of the firm. The research finds no evidence of periodic fluctuations in demand having a significant impact on the development of the management accounting system. Second, the current research indicates that there is no evidence of conflict between professional groupings of engineers and accountants over the ownership of the management accounting system which was rooted in the accounting function. In this respect, it is considered significant that engineering and accounting were both represented at very senior levels in the firm.