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New directions for management accounting

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  • Lowe, EA
  • Tinker, AM
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    Abstract

    Using a general systems rationale, this paper develops a theoretical structure for approaching the problem of management accounting. The management control problem is explicated in terms of maintaining a relationship between the enterprise's structure and its environment. An enterprise's structure is composed of three elements (and their inter-relations): a decision and control subsystem; a financial funds subsystem and an operating (physical transforms) subsystem. Portrayed in these terms, the problem of management accounting is shown to require a methodology which is able to take cognizance of economic, sociological, psychological and other aspects of the enterprise system. The model described here provides a general intellectual frame of reference for ordering the problem.

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    Bibliographic Info

    Article provided by Elsevier in its journal Omega.

    Volume (Year): 5 (1977)
    Issue (Month): 2 ()
    Pages: 173-183

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    Handle: RePEc:eee:jomega:v:5:y:1977:i:2:p:173-183

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