Origins of management accounting according to different research approaches

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Origins of management accounting according to different research approaches

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 87

Abstract

The aim of the article is to specify the causes, places and periods of origin of the application of manage-ment accounting in accordance with the views of the foreign supporters of the four main approaches to research on the development of management accounting. The article highlights the various possibilities of interpretation by historians of past events and processes in the practice of management accounting dependingon the types of sources included in research and conceptual basis for discussion and interpretation of the past. The author uses the review, analysis and synthesis of thoughts and opinions of the authors of select-ed publications from the extensive English-language literature of the subject. This article constitutes an input to the discussion about the need to extend the research in Poland in the area of accounting history, including management accounting history.<br/><br/>

Authors and Affiliations

Anna Szychta

Keywords

rachunkowość zarządcza rachunek kosztów geneza podejścia badawcze XIX wiek management accounting Cost accounting origins

EP ID EP81748
DOI 10.5604/16414381.1207445
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