the evolution of management accounting

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1、TheEvolutionofManagementAccountingTHEACCOUNTINGREVIEWVol.LIX,No.3July1984TheEvolutionofManagementAccountingRobertS.KaplanABSTRACT:Thispapersurveysthedevelopmentofcostaccountingandmanagerialcontrolpracticesandassessestheirrelevancetothechangingnatureofindustr

2、ialcompe-titioninthe1980s.Thepaperstartswithareviewofcostaccountingdevelopmentsfrom1850through1915,includingthedemandsimposedbytheoriginoftherailroadandsteelenterprisesandthesubsequentactivityfromthescientificmanagementmovement.TheDuPontCorporation(1903)andt

3、hereorganizationofGeneralMotors(1920)providedtheopportunityformajorinnovationsinthemanagementcontrolofdecen-tralizedoperations,includingtheROlcriterionforevaluationofperformanceandformalbudgetingandincentiveplans.Morerecentdevelopmentshaveincludeddiscountedc

4、ashflowanalysisandtheapplicationofmanagementscienceandmultipersondecisiontheorymodels.Thecostaccountingandmanagementcontrolproceduresdevelopedmorethan60yearsagoforthemassproductionofstandardproductswithhighdirectlaborcontentmaynolongerbeappropriatefortheplan

5、ningandcontroldecisionsofcontemporaryorganizations.Also,problemswithusingprofitsastheprimecriterionformotivatingandevaluatingshort-termperformancearebecomingapparent.Thispaperadvocatesareturntofield-basedresearchtodiscovertheinnovativepracticesbeingintroduce

6、dbyorganizationssuccessfullyadaptingtotheneworganizationandtechnologyofmanufacturing.THEchallengesofthecompetitiveEditor’sNote:Thispaperservedasthebasisforaplenaryenvironmentinthe1980saddressgivenatthe1983AnnualMeetingoftheAmeri-shouldcanAccountingAssociatio

7、n.Itwassubsequentlysub-causeustore-examineourtradi-mittedandreviewedforpublication.tionalcostaccountingandmanagementcontrolsystems.VirtuallyIgreatlyappreciatedconversationswithandarticlesalloftheprac-andreferencesprovidedbyProfessorH.Thomasticesemployedbyfir

8、mstodayandexpli-JohnsonoftheUniversityofPugetSound.Anearliercatedinversionofthepaperbenefitedfromthecommentsandleadingcostaccountingtext-suggestionsofparticipantsattheStanfordUniversitybookshadb