IFAC's Conception of the Evolution of Management Accounting

Advances in Management Accounting, Vol. 15, pp. 229-247, 2006

16 Pages Posted: 12 Mar 2009

See all articles by Magdy G. Abdel-Kader

Magdy G. Abdel-Kader

Anglia Ruskin University

Robert G. Luther

University of the West of England (UWE) - Bristol Business School

Date Written: 2006

Abstract

IFAC's Management Accounting Practice Statement Number 1, revised in 1998, is concerned with management accounting practices. This research note describes an operationalization of its conception of the evolution of management accounting. The paper is informed by experience in developing and applying an IFAC-based model to survey the stage of evolution of the management accounting practices in a United Kingdom industry sector. The model is intrinsically interesting and has the potential for replication in other contexts and in comparative cross-national, inter-industry or longitudinal studies.

Keywords: IFAC, Management Accounting Evolution

JEL Classification: M4

Suggested Citation

Abdel-Kader, Magdy G. and Luther, Robert G., IFAC's Conception of the Evolution of Management Accounting (2006). Advances in Management Accounting, Vol. 15, pp. 229-247, 2006, Available at SSRN: https://ssrn.com/abstract=1358331

Magdy G. Abdel-Kader (Contact Author)

Anglia Ruskin University ( email )

Lord Ashcroft International Business School
Chelmsford campus
Chelmsford, Essex CM1 1SQ
United Kingdom
+44 (0)1245 686848 (Phone)

HOME PAGE: http://www.anglia.ac.uk/ruskin/en/home/faculties/aibs/staff_profiles/all_staff/prof__magdy_abdel-kad

Robert G. Luther

University of the West of England (UWE) - Bristol Business School ( email )

Frenchay Campus
Bristol, BS16 1QY
United Kingdom
+441 17 344-3419 (Phone)
+441 17 344-2289 (Fax)

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