English

The Evolution and Development of Management Accounting Theories and Practices: A Review of Theoretical Frameworks

This study tries to illustrate how management accounting concepts and practices have developed. Towards this end, we choose to read scholarly works. As part of our research, we looked into the background of management accounting and zeroed in on the development of the management control structure. To further understand the background and practical utility of management accounting, we also examined pre-existing ideas in the field. The ultimate purpose of this study is to serve as a guide for academics and students by detailing the development of management accounting theory and the practices that have led to its current status. The study does more than just describe the many management accounting theories already out there; it also analyses the major criticisms levelled against each, providing a foundation for additional study.

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