Management Accounting

Author: Xu Ping
Publisher:
Publish Date: 2003-03-01
Features: Management accounting is an emerging and highly interdisciplinary marginal science that integrates modern management techniques with accounting. It originated in the late 19th century. In the 1930s, with the completion of the global industrial revolution, there was a historic transformation in production, operations, and management. Traditional financial accounting management also shifted toward modern accounting control. This significant change in accounting control gave rise to a new branch of the accounting discipline—management accounting, which had begun to take shape.