TAILIEUCHUNG - THE EVOLUTION OF MANAGEMENT ACCOUNTING

A corporation can be viewed as a nexus of contracts designed to minimize contracting costs (Coase 1937). Parties contracting with the firm desire information both about the firm’s ability to satisfy the terms of contracts and the firm’s ultimate compliance with its contractual obligations. Financial accounting information supplies a key quantitative representation of individual corporations that supports a wide range of contractual relationships. Financial accounting information also enhances the information environment more generally by disciplining the unaudited disclosures of managers and supplying input into the information processing activities of outsiders. 5 The quality of financial disclosure can impact firms’ cash flows. | THE ACCOUNTING REVIEW Vol. LIX No. 3 July 1984 The Evolution of Management Accounting Robert s. Kaplan ABSTRACT This paper surveys the development of cost accounting and managerial control practices and assesses their relevance to the changing nature of industrial competition in the 1980s. The paper starts with a review of cost accounting developments from 1850 through 1915 including the demands imposed by the origin of the railroad and steel enterprises and the subsequent activity from the scientific management movement. The DuPont Corporation 1903 and the reorganization of General Motors 1920 provided the opportunity for major innovations in the management control of decentralized operations including the ROI criterion for evaluation of performance and formal budgeting and incentive plans. More recent developments have included discounted cash flow analysis and the application of management science and multiperson decision theory models. The cost accounting and management control procedures developed more than 60 years ago for the mass production of standard products with high direct labor content may no longer be appropriate for the planning and control decisions of contemporary organizations. Also problems with using profits as the prime criterion for motivating and evaluating short-term performance are becoming apparent. This paper advocates a return to field-based research to discover the innovative practices being introduced by organizations successfully adapting to the new organization and technology of manufacturing. The challenges of the competitive environment in the 1980s should cause us to re-examine our traditional cost accounting and management control systems. Virtually all of the practices employed by firms today and explicated in leading cost accounting textbooks had been developed by 1925. Despite considerable change in the nature of organizations and the dimensions of competition during the past 60 years there has been little innovation in the .

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• education teachers
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• reflect disparities
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