Management accounting

Theory and practice

Authored by: Richard Fleischman , Tom McLean

The Routledge Companion to Accounting History

Print publication date:  April  2020
Online publication date:  April  2020

Print ISBN: 9780815375869
eBook ISBN: 9781351238885
Adobe ISBN:

10.4324/9781351238885-9

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Abstract

The term ‘management accounting’ lacks a clear, universally accepted definition. This chapter uses the term to encompass the related activities of ‘cost recording, costing, cost accounting, managerial accounting and management accounting’ (Boyns and Edwards 1997: 22). The historical literature discussed in this chapter indicates these activities have not been confined to the work of accountants but have also been undertaken by diverse groups including engineers, managers and entrepreneurs.

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