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《the evolution of management accounting》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、TheEvolutionofManagementAccountingTHEACCOUNTINGREVIEWVol.LIX,No.3July1984TheEvolutionofManagementAccountingRobertS.KaplanABSTRACT:Thispapersurveysthedevelopmentofcostaccountingandmanagerialcontrolpracticesandassessestheirrelevancetothechangingnatureofindustr
2、ialcompe-titioninthe1980s.Thepaperstartswithareviewofcostaccountingdevelopmentsfrom1850through1915,includingthedemandsimposedbytheoriginoftherailroadandsteelenterprisesandthesubsequentactivityfromthescientificmanagementmovement.TheDuPontCorporation(1903)andt
3、hereorganizationofGeneralMotors(1920)providedtheopportunityformajorinnovationsinthemanagementcontrolofdecen-tralizedoperations,includingtheROlcriterionforevaluationofperformanceandformalbudgetingandincentiveplans.Morerecentdevelopmentshaveincludeddiscountedc
4、ashflowanalysisandtheapplicationofmanagementscienceandmultipersondecisiontheorymodels.Thecostaccountingandmanagementcontrolproceduresdevelopedmorethan60yearsagoforthemassproductionofstandardproductswithhighdirectlaborcontentmaynolongerbeappropriatefortheplan
5、ningandcontroldecisionsofcontemporaryorganizations.Also,problemswithusingprofitsastheprimecriterionformotivatingandevaluatingshort-termperformancearebecomingapparent.Thispaperadvocatesareturntofield-basedresearchtodiscovertheinnovativepracticesbeingintroduce
6、dbyorganizationssuccessfullyadaptingtotheneworganizationandtechnologyofmanufacturing.THEchallengesofthecompetitiveEditor’sNote:Thispaperservedasthebasisforaplenaryenvironmentinthe1980saddressgivenatthe1983AnnualMeetingoftheAmeri-shouldcanAccountingAssociatio
7、n.Itwassubsequentlysub-causeustore-examineourtradi-mittedandreviewedforpublication.tionalcostaccountingandmanagementcontrolsystems.VirtuallyIgreatlyappreciatedconversationswithandarticlesalloftheprac-andreferencesprovidedbyProfessorH.Thomasticesemployedbyfir
8、mstodayandexpli-JohnsonoftheUniversityofPugetSound.Anearliercatedinversionofthepaperbenefitedfromthecommentsandleadingcostaccountingtext-suggestionsofparticipantsattheStanfordUniversitybookshadb
