EVALUATION OF MANAGEMENT ACCOUNTING CONCEPTUAL DEVELOPMENT PROCESS

Year 2006, Volume: 3 Issue: 11, 178 - 203, 01.05.2006

Adnan Dönmez Başak Berberoğlu Burcu Demirel Utku Ayten Ersoy

Abstract

The aim of this study is to explore the conceptual change and development process of management accoundng form it's emergence till today. Research is conducted through the invesdgadon of the contents of the textbooks. Because the research subject is the conceptual change and development process of management accoundng, the publicadons written periodically by the same author are involved to the research. The results of the study clearly shows that the book contents involve subjects of tradidonal cost accoundng systems until the second half of 1980s and the new subjects such as just in dme and acdvity based cosdng have been involved to the textbooks after 1987.

EVALUATION OF MANAGEMENT ACCOUNTING CONCEPTUAL DEVELOPMENT PROCESS

Abstract