作者: Adel M. Novin , Michael A. Pearson , Stephen V. Senge
DOI: 10.1016/0748-5751(90)90003-P
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摘要: Abstract Although prior research has identified ranked lists of cost/managerial accounting topics that may approximate a common body knowledge for management accounting, these must exist within specific educational context. The context, or framework, could include attributes other than technical topics. This study, which provides the practicing accountant's point view, focuses on those attributes.