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Title: Management Accounting : Feed Forward and Asian Perspectives
Authors: Nishimura, Akira
Keywords: Managerial accounting
Issue Date: 2003
Publisher: Palgrave Macmilan
Abstract: Management accounting was born early in the twentieth century, ramifying from financial accounting. Management accounting, and so too does financial accounting, embodies accounting eyes, or control function, and the former takes the social shape of controllability in contrast to that of disclosure in the latter. In our society, both are originally one and undivided, since disclosure would not realize accountability without controllability. Disclosure without controllability is only an empty ceremony. As the separation of ownership and management increases according to the development of joint-stock companies, disclosure gradually established itself relatively independently of controllability.
Description: xiv, 186 hlm
ISBN: 1–4039–1868–6
Appears in Collections:Accounting

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