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Management Accounting’s roots

 

The various tools and techniques that you have learned in your management accounting courses are your ‘bread and butter’; they are what you can ‘bring to the table’ and contribute as an accountant.

 

And, we could stop there, if we wish.

 

But there is so much more to management accounting than just the technical aspect. Management accounting is not simply some neutral bundle of techniques that guarantee optimal management decisions and success.

 

Outside of, but obviously connected to, the more technical side of management accounting there’s a raft of ways through which its practice becomes intertwined with day-to-day organisational issues. Management accounting, for example, legitimates people’s actions, provides visibility to performance, defines success and/or failure, creates stability and continuity, but can also underpin (even radical) change, and much more. These are very powerful things, considerably beyond any crunching of numbers!

 

To learn more about the wider, social, political and institutional aspects of management accounting practices, we’d encourage you to explore the various articles in non-mainstream MA journals like; Qualitative Research in Accounting and Management; Accounting, Auditing and Accountability Journal; Journal of Accounting and Organisational Change; Critical Perspectives on Accounting; Accounting, Organizations and Society….

 

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