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The Evolution of Management Accounting: A History of Ideas book cover

1st Edition

The Evolution of Management Accounting A History of Ideas

By David Dugdale Copyright 2027
376 Pages 57 B/W Illustrations
by Routledge

The Evolution of Management Accounting traces the history of management accounting from the Industrial Revolution to the twenty-first century, with a particular focus on developments in the UK and the US. In this book, the author identifies the main forces that shape accounting, as well as themes recurring throughout its history, including: The limitations of actual costs; The dangers... Read more

Preface  1. Introduction  2. Costing in the industrial revolution  3. The costing renaissance  4. Relevant costs and direct costing  5. Budgets and structure  6. Investment decision making  7. Pricing  8. The emergence of management accounting  9. Professor Kaplan and “Relevance Lost”  10. Activity-based costing  11. Theory of constraints  12. The Balanced Scorecard  13. Economic value added and and other financial metrics  14. Beyond budgeting  15. Management control systems: theory and lessons from practice  16. Pricing  17. The triple bottom line 18. The impact of technology  19. The future of finance  20. Conclusion

Biography

David Dugdale is Emeritus Professor of Management Accounting at the University of Bristol, UK. He was awarded the CIMA Shield for services to the Institute in 2002 and a Lifetime Achievement Award by the British Accounting and Finance Association in 2014. His latest publication is Strategic Pricing and Management Accounting (Routledge, 2022).

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