Abstract
After studying this chapter, you should be able to: Describe past developments in management accounting; Distinguish between the behavioural and economic perspectives of management accounting; Outline some of the differences between the theory and practice of management accounting; Explain the possible reasons for the gulf between theory and practice; Discuss the implications arising from a perceived gap between theory and practice; Explain the major criticisms of current management accounting practices; Discuss the potential developments of management accounting in the 1990s.
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