Management Accounting In Emerging Perspectives
There has been a perceptible change in the role of Management Accounting from one of providing accounting based information to management at various levels for decision-making to one of promoting desirable organisational behaviour. This shift in the role of management accounting has now been described as a shift from ?informing-role? to ?influencing-role?. This has necessitated a relook at the techniques, processes, and procedures of management accounting. Management Accounting in Emerging Perspectives attempts to emphasize this role. The book runs into six chapters. An organisational perspective to management accounting is given in the first chapter. The behavioural problems encountered in using accounting data for performance evaluation are highlighted in the second chapter. The third chapter explains the concept of ?Gemeinshaft?, relates it to Human Resources Development Style of Management, integrates with management accounting, and concludes that their integration produces organisational effectiveness. Whether the accountant can play any role in the evaluation of social programmes is debated in the fourth chapter. The responsibility of a corporation is redefined and its implications for accountability and reporting are outlined in the fifth chapter. The sixth chapter presents an international dimension to accounting and reviews the status of accounting in the Third World with particular reference to its status in India. The purpose of the book is to inspire the scholar in the field of management accounting to think beyond traditional lines and pursue research in this emerging fields of enquiry.
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