siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the …

due to the fact that it features a combination of accounting theory and methods for the development and application of …Framing accounting as a science has been carried out in close connection with the development of knowledge in this … field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is …

The article focuses on a necessity to apply effective methods of cost accounting of products for gaining competitive … propagation of these methods of cost accounting at domestic enterprises. It provides experience of its implementation at the … the kaizen costing and such methods of cost accounting of industrial products as standard costing, target costing and …

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted … in 2001 between January and April. The changes that have taken place in the field of management accounting and the … factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of …

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted … in 2001 between January and April. The changes that have taken place in the field of management accounting and the … factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of …

and its application in a significant French company. The time lag required by the French accounting profession to adopt …

particular, on the role of the accounting profession in the two: countries. While our study is far front exhaustive and any full … state of the accounting profession, and the development of a specialised organisation representing cost accountants, helped …

particular, on the role of the accounting profession in the two: countries. While our study is far front exhaustive and any full … state of the accounting profession, and the development of a specialised organisation representing cost accountants, helped …