Titre :	Relevance lost : the rise and fall of management accounting
Type de document :	texte imprimé
Auteurs :	H. Thomas Johnson, Auteur ; Robert S. Kaplan, Auteur
Editeur :	Boston, Mass. : Harvard Business School Press
Année de publication :	c1991
Importance :	XXI, 269 p.
Format :	24 cm
ISBN/ISSN/EAN :	978-0-87584-254-7
Note générale :	Includes bibliographical references and index.
Langues :	Anglais (eng) Langues originales : Anglais (eng)
Catégories :	Managerial accounting -- History. Managerial accounting -- United States -- History.
Index. décimale :	HF 5605
Résumé :	Describe the evolution of management accounting in American business, from the early textile mills to present-day computer-automated manufactures.
Note de contenu :	1. Introduction -- 2. Nineteenth-century cost management systems -- 3. Efficiency, profit, and scientific management: 1880-1910 -- 4. Controlling the vertically integrated firm: The Du Pont Powder Company to 1914 -- 5. Controlling the multidivisional organization: General Motors in the 1920s -- 6. From cost management to cost accounting: relevance lost -- 7. Cost accounting and decision making: academics strive for relevance -- 8. The 1980s: the obsolescence of management accounting systems -- 9. The new global competition -- 10. New systems for process control and product costing -- 11. Performance measurement systems for the future.

Relevance lost : the rise and fall of management accounting [texte imprimé] / H. Thomas Johnson, Auteur ; Robert S. Kaplan, Auteur . - Boston, Mass. : Harvard Business School Press, c1991 . - XXI, 269 p. ; 24 cm.
ISBN : 978-0-87584-254-7
Includes bibliographical references and index.
Langues : Anglais (eng) Langues originales : Anglais (eng)

Catégories :	Managerial accounting -- History. Managerial accounting -- United States -- History.
Index. décimale :	HF 5605
Résumé :	Describe the evolution of management accounting in American business, from the early textile mills to present-day computer-automated manufactures.
Note de contenu :	1. Introduction -- 2. Nineteenth-century cost management systems -- 3. Efficiency, profit, and scientific management: 1880-1910 -- 4. Controlling the vertically integrated firm: The Du Pont Powder Company to 1914 -- 5. Controlling the multidivisional organization: General Motors in the 1920s -- 6. From cost management to cost accounting: relevance lost -- 7. Cost accounting and decision making: academics strive for relevance -- 8. The 1980s: the obsolescence of management accounting systems -- 9. The new global competition -- 10. New systems for process control and product costing -- 11. Performance measurement systems for the future.