The Review of Management Accounting
- 10.2991/icemet-15.2015.31How to use a DOI?
- Management Accounting; History; Definition; Scope; Importance
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.
- © 2015, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Shuo Niu AU - Jian Du PY - 2015/08 DA - 2015/08 TI - The Review of Management Accounting BT - Proceedings of the 2015 International Conference on Economy, Management and Education Technology PB - Atlantis Press SP - 140 EP - 142 SN - 2352-5398 UR - https://doi.org/10.2991/icemet-15.2015.31 DO - 10.2991/icemet-15.2015.31 ID - Niu2015/08 ER -