在这个特殊的任务,过去、现在和未来的管理会计将讨论两个关键目标(盾牌1997)。识别的特定方面已经取得进展的管理会计在过去30年的目标。此外,它还将讨论,如果当时是继续有用和相关的特定方向或领域必须努力为了成长。考试进展两个地区的管理会计在过去的30年里,人力资源会计和行为是会计,这是第二个目标。
以下任务的潜在基本概念,首先实际的组织环境,旨在服务总是不可避免地必须与组织管理会计,必须附加到相同的。风险将会无关紧要,如果管理会计失败。其次,管理会计实际上已经失去了相关性;这是因为原因,它与现实失去了联系。迷失的相关性主要是因为学术会计师(Leisenring和约翰逊1994)。根据Flamholtz的观点,主导动力学术研究是保持内部合法性的大学相比,相关和有用的在该地区的学术研究基本上是提出(2008项)。所面临的各种问题已实际组织和真正的经理,已经使用的研究方法不一定都与他们无关。
过去的
由于工业生产在19世纪,成本核算的需要就诞生了。而且,这都是在20世纪中叶的企业开始进行巨大的投资设备,工厂和自然资源。管理会计基本上是成本核算,在这个时期。快速增长的金融机构和服务行业的增长也导致了环境的变化,会计存在于1960年代开始(Ittner和拉克尔1998)。此外,在此期间,管理会计开始不仅仅意味着成本会计。行为会计领域的发展形成随着这一变化,这是由于这一事实,更多的学者开始注意到会计行为产生重大影响。
人力资源会计也开始出现在同一时间。在该地区的研究,管理会计也经历了一个变化。在1960年代和1970年代的时期,通过使用数学模型有试图变得更定量的增加。期刊似乎已经失去了任何意义的现实,因为这是这样一个程度,基础研究得到进一步远离现实。
In this particular assignment, the past, present and the future of the managerial accounting would be discussed with two critical objectives (Shields 1997). Identification of the specific aspects of the progress which has been made in the managerial accounting in the last 30 years is one of the objectives. Moreover, it would also discuss that if it is to continue to be useful and relevant then in which particular direction or field it must work towards in order to grow. Examination of progress in two regions of managerial accounting which has come up in the last 30 years, which human resource accounting and behavioral is accounting, this is the second objective.
The underlying basic notions of the following assignment are that, firstly the actual organization environment which is intended to be served must always be inextricably be tied to the organization as managerial accounting is and must always be attached to the same. The risk would be irrelevant, if the managerial accounting fails. Secondly, the managerial accounting in fact has lost its relevance; this is because of the reason that it has lost touch with the reality. The lost relevance is primarily because of the academic accountants (Leisenring and Johnson 1994). As per the views of Flamholtz, the dominating force driving academic research was to maintain legitimacy inside of the universities as compared to being relevant and useful in the region where the academic research is basically proposed to serve (Moilanen 2008). The kinds of problems which have been faced by the actual organizations and the real managers, the research method which have been used have not necessarily been relevant to them.
THE PAST
As a result of the industrial production in the 19th century, the need of the cost accounting came into existence. Also, it was all throughout the middle of the 20th century that the corporations started to make huge investments in the equipments, factories and natural resources. Managerial accounting was basically the cost accounting, during this time period. The rapid growth of the financial institutions and the growth of the service industry also contributed to the changes in the environment in which accounting existed in the starting of the 1960s (Ittner and Larcker 1998). Moreover, it was during this time when managerial accounting started to mean more than just cost accounting. The development of the field of behavioral accounting came into existence along with this change, this was because of the fact that more scholars started to observe that accounting had a major behavioral impact.
Human resource accounting also started to emerge during the same time. In the area of research, managerial accounting also experienced a change. Throughout the time period of 1960s and 1970s, through the use of mathematical models there was an increase in the attempts to become more quantitative. The journals seemed to have lost any sense of reality as this was carried to such a degree and the basic research got away further and further from the reality.
