Modern management accounting information systems trace cost to a greater level of detail than did their predecessors. Nonetheless, the basic ingredient of accounting information continues to be the measurable transaction, actual or budgeted, rather than the more subjective concepts of marginal...

Academic journals focusing on specialised areas of accounting have proliferated in recent years. This has increased attention to identifying the top specialty journals to assist faculty performance evaluation. While several recent studies have identified highly consistent sets of top-ranked...

This paper explores how railway companies performed the management accounting function during the first part of the twentieth century. It will be argued that only by understanding the relationship between management techniques and the business process can any judgement as to the quality of...

This paper examines the relationship between the engineering-oriented culture at Albion Motors, Scotland's most successful vehicle manufacturers, and the development and use of accounting systems there. Utilizing primary sources and information obtained from interviews, the study concludes that...

During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the...

'Service-learning' is a pedagogical technique that supplements formal classroom education with real life experiences. An educator may integrate work projects from actual business settings into a course to help students learn and practice concepts from assignments and discussions while bridging...

This paper describes the development and use of a computerized business simulation in a second year management accounting course. The simulation has a number of features that were designed to provide students with the opportunity and stimuli to develop creative solutions. Furthermore, the...

An increasing number of Australian students do not follow the traditional path from secondary school to university. The primary purpose of this paper is to assess the effect different entry paths to tertiary education have on performance in a second year management accounting course. A secondary...

In recent years, accounting educators have responded to pressure from various stakeholders to improve the skills of accounting graduates. The skills demanded by these constituencies are consistent and include analytical thinking, problem-solving, and communication skills. The purpose of this...

Management accounting education has been subject of considerable debate since the 1970s, particularly in terms of what topics should be taught. The research reported here set out to ascertain the management accounting topics/techniques and the skills/characteristics that are considered important...