Relevance Lost: The Rise and Fall of Management Accounting

著者 : Thomas H.Johnson Robert S.Kaplan

• Harvard Business School Pr (1991年12月1日発売)

作品紹介・あらすじ

"Relevance Lost" is an overview of the evolution of management accounting in American business, from textile mills in the 1880s and the giant railroad, steel, and retail corporations, to today's environment of global competition and computer-automated manufacturers. The book shows that modern corporations must work toward designing new management accounting systems that will assist managers more fully in their long-term planning. It is the winner of the American Accounting Association's Deloitte Haskins and Sells/Wildman Award Medal. It is also available in hardcover.