管理会计研究与实践概述:历史与视角.pptxVIP

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  • 2026-07-15 发布于北京
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管理会计研究与实践概述:历史与视角.pptx

P13606ManagementAccountingDecisionsIVManagementAccountingResearchandPracticeoverview2DrYunShen1

LectureOutlineInthefirsttwolectures,wewillcover:‘Relevancelost’AbriefhistoryofManagementAccountingResearchResearch/practicegapAlternativePerspectivesonManagementAccountingResearch2

ABriefHistoryofManagementAccountingResearch3

ABriefHistoryofMAR–1970s:ManagementaccountingresearchwasdominatedbyquantitativemodelsItwas,intheory,intendedtoprovidesolutionstoproblemsfacedbypractitionersButresearchwasnotbasedonpractice.Theresearchass

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