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Management Accounting and Control Systems

Management accounting in the US and elsewhere has recently received more publicity than usual. Outdated management accounting systems were found to produce misleading cost numbers and performance measures. Radical changes in manufacturing technology and philosophy, combined with intensified global competition, had made many traditional systems obsolete. In response, significant efforts have been made in both industry and academy to conceive and apply new costing systems that meet the requirements of the changed environment. In addition to this impetus arising from developments in industry, there are ongoing academic research efforts in the discipline. The goal of this paper is to discuss and analyze the developments motivated by the important changes in management accounting's environment and to describe the status and progress of scholarly research in the field.