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- W2030304585 abstract "Abstract In their recent book ( Relevance Lost: The Rise and Fall of Management Accounting ), Johnson & Kaplan have been extremely critical of practitioners, teachers and researchers of management accounting. They state that: ‘Academic cost accountants, more than auditors or managers, may have contributed to accounting's lost relevance for cost management’. This paper examines the criticisms which Johnson & Kaplan make of cost accounting systems and considers whether or not management accounting education has been one of the major factors which has contributed to these criticisms." @default.
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- W2030304585 date "1990-06-01" @default.
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- W2030304585 title "Lost relevance: A note on the contribution of management accounting education" @default.
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- W2030304585 doi "https://doi.org/10.1016/0890-8389(90)90059-q" @default.
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