Economics - Theses

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Management accounting in Australia: an investigation into the reasons for the gap between theory and practice

ENGLEZOS, COSTA ( 1991)

Even a brief glance at a cross-section of the many text-books dealing with cost and management accounting makes it evident that there is almost universal agreement among academics as to the "body of knowledge° which constitutes the area known as Cost and Management or Managerial Accounting. Furthermore, an examination of the contents of any of these major textbooks, such as Horngren and Foster (1987) and Shillinglaw (1982), through their sequence of revised editions over more than twenty years will reveal very little substantial change in their Table of Contents. In fact, this remarkable consensus of material has led Scapens(1983a), who had compared the topics covered in twenty four management accounting textbooks published in the previous six years, to coin the phrase the "Conventional Wisdom" of management accounting, at least as it is understood by academic textbook writers. (From Introduction)