Management Accounting Practice

  • Robert W. Scapens
Chapter

Abstract

Chapter 2 attempted to demonstrate that many aspects of management accounting’s conventional wisdom, as portrayed in current textbooks, can be seen in the research which took place in the 1950s and 1960s. Today, it is generally supposed that this research has had only a limited impact on practice. The purpose of this chapter is to explore published empirical evidence of management accounting practice.

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Copyright information

© Robert W. Scapens 1991

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  • Robert W. Scapens

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