The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability

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Conventional management accounting can be said to be problem-solving accounting methods, in which the problems and issues facing a company are decided upon in advance. Material flow cost accounting (MFCA), on the other hand, has been used in the same way as a traditional problem-solving management accounting method, but it can be strongly argued that it is fundamentally a problem-finding method of management accounting. This paper uses case studies to discuss the usefulness of MFCA as a problem-finding management accounting technique and examine the need for further research in the development of sustainable management accounting techniques.

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