Proceedings of the 2015 International Conference on Economy, Management and Education Technology

The Review of Management Accounting

Authors
Shuo Niu, Jian Du
Corresponding Author
Shuo Niu
Available Online August 2015.
DOI
https://doi.org/10.2991/icemet-15.2015.31How to use a DOI?
Keywords
Management Accounting; History; Definition; Scope; Importance
Abstract
Recently management accounting has become a popular topic in the field of accounting, this article traces back to the origin of management accounting and illustrates the history of management accounting. Four stages of managerial accounting’s evolution defined by The International Federation of Accountants (IFAC) are also explained. After describing the history of management accounting, various definitions are given by different authoritative organization such as American Accounting Association (AAA), the Institute of Management Accountants (IMA) and so on. Exploring the scope of management accounting can deepen the comprehension about the definition. Consequently, the large scope emphasizes the important status of management accounting. However, there is more area about management accounting can be researched and discussed. In the near future, management accounting will develop rapidly and prosperously with no doubt.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
2015 International Conference on Economy, Management and Education Technology
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2015
ISBN
978-94-62520-97-4
ISSN
2352-5398
DOI
https://doi.org/10.2991/icemet-15.2015.31How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Shuo Niu
AU  - Jian Du
PY  - 2015/08
DA  - 2015/08
TI  - The Review of Management Accounting
BT  - 2015 International Conference on Economy, Management and Education Technology
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemet-15.2015.31
DO  - https://doi.org/10.2991/icemet-15.2015.31
ID  - Niu2015/08
ER  -