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Wilfrid Laurier University Leaf
October 20, 2014
 
 
Canadian Excellence

Laura MacDonald




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Laura MacDonald

Alternative perspectives on the development of American management accounting: Relevance Lost induces a renaissance (ABSTRACT)


MacDonald, L.D., & Richardson, A.J.

published: 2002 | Research publication | Refereed Journals - Accounting

MacDonald, L.D., & Richardson, A.J. (2002). "Alternative perspectives on the development of American management accounting: Relevance Lost induces a renaissance". Journal of Accounting Literature, 21, 120-156.



ABSTRACT:  Relevance Lost: The Rise and Fall of Management Accounting (Johnson and Kaplan, 1987) has been a catalyst for change in management accounting research and, in particular, research on the development of management accounting thought and practice. The argument in Relevance Lost is a peculiar mixture of normative and positive perspectives. This study has 3 aims. First, the Relevance Lost paradigm is outlined and its influence on management accounting history research analyzed. Second, the alternative accounts of the development of management accounting are discussed. Finally, the conflicting perspectives are synthesized to offer insights into the debate regarding the development of management accounting in the US and in particular, what future work can accomplish to improve the knowledge of the rise of management accounting is outlined.

Download the article at: http://proquest.umi.com/pqdweb?did=328704911&sid=3&Fmt=4&clientId=27850&RQT=309&VName=PQD

revised Jan 19/05

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