Managerial Accounting in Complex Organizations Research Proposal

Greater emphasis must be placed on studies to highlight the factors which affect the diffusion of these managerial accounting techniques which can increase an organizations productivity, efficiency and competitiveness. (Tan, 2002, p. 226) Innovative academic researchers and managers should pave the way for a scientific management movement which can lead to the design of management accounting systems which are significantly different from the traditional ones. (Johnson; Kaplan, 1991, p. 12) However, one must remember that the pressure by critics to implement innovative management accounting techniques often results in companies rejuvenating old and abandoned techniques such as capital appraisal techniques. Therefore, organizations must be warned of such practices and adopt well-researched and scientific managerial accounting techniques. (Bhimani, 1996, p. 225)

References

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Johnson, H. Thomas; Kaplan, Robert S. 1991. Relevance lost: the rise and fall.....