Abstract

http://ssrn.com/abstract=212882
 


 



Management Accounting ? Beyond 2000


Wai Fong Chua


University of New South Wales (UNSW) - School of Accounting

Jane Baxter


University of New South Wales


Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000

Abstract:     
In this essay we consider the future of management accounting in the new millennium. We draw on the themes of post-industrialism to highlight the major discontinuities emerging in management accounting work. In particular, these discontinuities are discussed in the context of the following themes: the recession of the real; the rise of rival voices; the cyber-centred democracy; risk, trust and time-space; and the erosion of the bi-polar. We argue that management accounting will emerge as a paradoxical form of practice in the 21st century ? management accounting work will continue, but it may not be undertaken by professionals bearing the management accounting brand; reports will be produced for managing, but these reports will have an increasingly diverse authorship; financial representation will remain central to the internal reporting process, but there will be a growing need to represent activities and outcomes that do not have a material referent; management accounting will enter the ?business? of building trust, whilst enabling new forms of risk to emerge in more complex organisational and inter-organisational relationships. We conclude by arguing that postindustrialism creates significant opportunities for researchers in the 21st century.

JEL Classification: M40, M46

Accepted Paper Series


Not Available For Download

Date posted: March 16, 2000  

Suggested Citation

Chua, Wai Fong and Baxter, Jane, Management Accounting ? Beyond 2000. Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000. Available at SSRN: http://ssrn.com/abstract=212882

Contact Information

Wai Fong Chua (Contact Author)
University of New South Wales (UNSW) - School of Accounting ( email )
Sydney, NSW 2052
Australia
+61 2 9385 5828 (Phone)
+61 2 9385 5925 (Fax)
Jane A. Baxter
University of New South Wales ( email )
School of Accounting
Sydney, New South Wales 2052 2052
Australia
+61 2 9385 5912 (Phone)
+61 2 9385 5925 (Fax)
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