Management Accounting: Theory and practice

Fleischman, R.; McLean, T.

doi:10.4324/9781351238885-9

Management Accounting: Theory and practice

Fleischman, R.; McLean, T.

Authors

R. Fleischman

T. McLean

Contributors

J.R. Edwards
Editor

S.P. Walker
Editor

Abstract

The term ‘management accounting’ lacks a clear, universally accepted definition. This chapter uses the term to encompass the related activities of ‘cost recording, costing, cost accounting, managerial accounting and management accounting’ (Boyns and Edwards 1997: 22). The historical literature discussed in this chapter indicates these activities have not been confined to the work of accountants but have also been undertaken by diverse groups including engineers, managers and entrepreneurs.

Citation

Fleischman, R., & McLean, T. (2020). Management Accounting: Theory and practice. In J. Edwards, & S. Walker (Eds.), The Routledge companion to accounting history (214-251). (2nd). Routledge. https://doi.org/10.4324/9781351238885-9

Acceptance Date	Feb 22, 2020
Online Publication Date	Apr 15, 2020
Publication Date	Apr 1, 2020
Deposit Date	Apr 17, 2020
Publicly Available Date	Oct 15, 2021
Publisher	Routledge
Pages	214-251
Edition	2nd
Book Title	The Routledge companion to accounting history.
ISBN	9780815375869
DOI	https://doi.org/10.4324/9781351238885-9
Public URL	https://durham-repository.worktribe.com/output/1657378

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Copyright Statement
This is an Accepted Manuscript of a book chapter published by Routledge in The Routledge companion to accounting history on 15 April 2020, available online: http://www.routledge.com/9780815375869