The Managerial Roles of Accounting: A Value‐Adding Perspective for the New Millennium
Abstract
Considerable international attention is now focused on management accounting to deliver value‐adding services that facilitate effective decision making against the backdrop of complex and often unpredictable global structural changes. A review is made of a number of potential opportunities for accounting to contribute to organisational performance, together with a discussion of some possible shortcomings. One conclusion arising from this analysis is that management accounting must become organisationally proactive to ensure its value‐adding role.
Citation
Dunk, A. (1999), "The Managerial Roles of Accounting: A Value‐Adding Perspective for the New Millennium", Pacific Accounting Review, Vol. 11 No. 1/2, pp. 77-88. https://doi.org/10.1108/eb037929
Publisher
:MCB UP Ltd
Copyright © 1999, MCB UP Limited