Reviews from first edition: 'This book is a comprehensive survey of published research and reported development in management accounting over the past two decades. As such, it is a worthwhile and easily assimilated 'state of the art' review.' David Fanning, British Accounting Review 'For anyone who wants to know where management accounting has been going, Scapens is an excellent guide...I recommend it to anyone who wants to catch up with what has been going on in management accounting theory. In fact, I know of no better way to do so.' David Solomons, Accounting and Business Research.