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Management Accounting, Organizational Theory and Capital Budgeting pp 15–95Cite as

Palgrave Macmillan

Management Accounting — A Survey Paper

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Abstract

This chapter surveys the development of management accounting in the academic literature over the last twenty years or so, in an attempt to evaluate the current state of the art. The survey is organized in three levels. The first level is the conventional wisdom — i.e. the state of the art as it is currently taught to undergraduate students, some of whom will become the next generation of management accounting practitioners. The second level is the state of the art as practised by the current generation of management accounting practitioners. The third level is the state of the art as understood by current researchers, and which may have an impact on management accounting several generations into the future.

During the preparation of the survey the author discussed the development of research in management accounting with researchers in the United Kingdom and North America. In addition, many comments were received on earlier drafts of this paper. The number of valuable contributions was too great to acknowledge each person separately, but the author wishes to express his gratitude to all who helped to clarify his thinking on the subject of management accounting. The content of the paper, including its omissions, remain the responsibility of the author.

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© 1984 Economic and Social Research Council

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Scapens, R.W. (1984). Management Accounting — A Survey Paper. In: Management Accounting, Organizational Theory and Capital Budgeting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07096-1_2

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