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Management Accounting

Scapens, R.W (2006) 'Understanding Management Accounting Practices'. The British Accounting Review, 38(1) pp.1-30.

What are the achievements of the Burns and Scapens frame work for studying management accounting change?
What are the limitations and extensions of the study?
Mention some processes shaping the management accounting practices?
What are the challenges to management accounting likely to be encountered in the future?

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Understanding management accounting
Scapens, R.W(2006) 'Understanding Management Accounting practices'. The British Accounting Review, 38(1) pp.1-30.

What are the achievements of the Burns and Scapens frame work for studying management accounting change?

The achievement of Burns and Scapens framework is to point out that management accounting change is continuous and shows the relationship among action, rules, routines, and underlying assumption. The Burns and Scapens framework addresses the internal institutions, their emergence, and their affect on the process of change. Burns and Scapens point out that existing ways of thinking can have an effect on management accounting change. That the present institutions should be studied before introducing new methods of management accounting change; According to Burns and Scapens, the present institutions in an organization are likely to shape management accounting change. The description of management accounting change as a continuous process helps firms implement changes successfully. The view points of different groups in the organization have to be taken into consideration. The process is change by itself is an evolving one. The Burns and Scapens framework allows the study of stability and ...

Solution Summary

Management Accounting is discussed in great detail in this solution.

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