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Recognizing Opportunities for Improving Operating Performance
Anthony A. AtkinsonGrant W. RussellSociety of Management Accountants of Canada
其他書名
Case Studies of Practice in Five Canadian Firms
出版Society of Management Accountants of Canada, 1992
主題Business & Economics / International / GeneralBusiness & Economics / Industrial Management
ISBN09202126709780920212677
URLhttp://books.google.com.hk/books?id=rFPWAQAACAAJ&hl=&source=gbs_api
註釋From the Overview and Summary: Our observations suggest that conventional management accounting practice is not oriented to the needs and perspectives of most organizations. The observations suggest that management accounting practice must move beyond simply developing and interpreting the information needed for financial reporting. Conventional management accounting practice supports a style of centralized decision making that is inconsistent with the needs of most organizations. Therefore, we conclude that both the nature and philosophy of conventional management accounting practice must change if management accounting is to fulfill and effective role in contemporary organizations....The study is preliminary since we visited only five randomly chosen organizations that agreed to cooperate with our study objectives: Canadian Parcel Delivery (CANPAR), The Manufacturers Life Insurance Company, IBM Canada Ltd., McNeil Consumer Products Company, Allen-Bradley Canada Limited.