{"product_id":"evolution-of-management-accounting","title":"Evolution of Management Accounting","description":"\u003cp\u003e\u003ci\u003eThe Evolution of Management Accounting\u003c\/i\u003e 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.\u003c\/p\u003e\u003cp\u003eIn this book, the author identifies the main forces that shape accounting, as well as themes recurring throughout its history, including:\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eThe limitations of actual costs;\u003c\/li\u003e\n\u003cli\u003eThe dangers of variance analysis;\u003c\/li\u003e\n\u003cli\u003eThe tension between variable and full absorption costs;\u003c\/li\u003e\n\u003cli\u003eThe search for performance measures that are both effective and easily understood.\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003eBy highlighting the importance of historical context for a rounded understanding of each topic, this text positively informs readers’ decision-making in practice. The book offers a thorough analysis of areas often underexplored in the current scholarship, especially the theory of constraints, the contribution of management accounting to pricing, the Beyond Budgeting movement, and the impact of technology and the emerging environmental, social, and governance agenda.\u003c\/p\u003e\u003cp\u003eThis book constitutes an accessible resource to any cost and management accounting courses adopting a historical approach. Alongside students and educators, the book will also be valuable to practitioners, thanks to its in-depth coverage of real-life examples.\u003c\/p\u003e","brand":"Taylor \u0026 Francis Ltd","offers":[{"title":"Default Title","offer_id":57296872800600,"sku":"9781032966465","price":192.2,"currency_code":"EUR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0278\/1295\/4195\/files\/9781032966465.jpg?v=1779188430","url":"https:\/\/agendabookshop.com\/products\/evolution-of-management-accounting","provider":"Agenda Bookshop","version":"1.0","type":"link"}