The Review of Management Accounting

DOI

10.2991/icemet-15.2015.31How to use a DOI?

Keywords

Management Accounting; History; Definition; Scope; Importance

Abstract

Recently management accounting has become a popular topic in the field of accounting, this article traces back to the origin of management accounting and illustrates the history of management accounting. Four stages of managerial accounting’s evolution defined by The International Federation of Accountants (IFAC) are also explained. After describing the history of management accounting, various definitions are given by different authoritative organization such as American Accounting Association (AAA), the Institute of Management Accountants (IMA) and so on. Exploring the scope of management accounting can deepen the comprehension about the definition. Consequently, the large scope emphasizes the important status of management accounting. However, there is more area about management accounting can be researched and discussed. In the near future, management accounting will develop rapidly and prosperously with no doubt.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Shuo Niu
AU  - Jian Du
PY  - 2015/08
DA  - 2015/08
TI  - The Review of Management Accounting
BT  - Proceedings of the 2015 International Conference on Economy, Management and Education Technology
PB  - Atlantis Press
SP  - 140
EP  - 142
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemet-15.2015.31
DO  - 10.2991/icemet-15.2015.31
ID  - Niu2015/08
ER  -