Otley, David - In: Accounting, Auditing & Accountability Journal 21 (2008) February, pp. 229-239
which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design …/methodology/approach – The approach takes the form of a review of management accounting practices and change over the past 20 years, to give … insight into how research can become more fruitful in the future. Findings – Management accounting is argued to be an …