1. The influence of regulations or official recommendations on management accounting practice.
2. The training and qualifications of a management accounting profession.
3. The impact of one country’s influence on another.
4. Variations between countries in the use of specific management accounting techniques.
5. The objectives of using management accounting techniques.
3. Regulations and official recommendations
In Bhimani we find reference to three countries, France, Greece and Spain, where the government accounting ‘plan’ that regulates financial accounting reports also includes a section relating to cost or management accounting.
In France, a voluntary management accounting section was added to the ‘plan’ in 1982.
浅析初中语文教师忽视教材课后练习的现象In Greece, the Helenic General Accounting Plan, first issued in 1981, was expanded to include a management accounting system in 1987. Since 1991, this system has been compulsory for all companies exceeding stipulated size criteria. A survey by the Institute of Financial Management of the Hellenic Management Association conducted in 1993, found that some 40% of managers considered these provisions unsatisfactory; no common grounds for this view emerged from the survey.
In Spain, the first General Accounting Plan (PGC) was published in 1973, with a cost accounting section being added in 1978. Use of this was voluntary. In 1990, a new PGC, incorporating the requirement of the EU 4th and 7th Directives, was published. This did not include a section on cost accounting, but the statement of 1978 has never been officially withdrawn. A survey reported in Bhimani observed that 24% of companies were still using the cost accounting system of the old PGC but that “this
percentage is quickly diminishing” (P191).
4. The management accounting profession
Of the twenty three countries covered by Bhimani and Lizcano only one, the United Kingdom, has a professional body devoted specifically to management accounting. This is the Chartered Institute of Management Accountants (CIMA).
In the absence of a specific professional body for management accountants the role can be filled, at least partially, in four ways:本文来自辣'文~论^文·网原文请找腾讯324,9114
1. Trained public auditors and accountants may move into a management accounting role. Hantrais (1995) notes a contrast between the Institute of Chartered Accountants in England and Wales (ICAEW) and the equivalent French body, Ordre des Experts Comptables et Comptables Agréés (OECCA) in this respect. In the UK members of the ICAEW who move into commerce or industry continue to be members of their professional body. Thus, the ICAEW acts in the two roles of overseeing the training of many future management accountants and of serving as their professional body. In France, by contrast, members of OECCA who move out of public practice cease to be members; thus OECCA acts as a training overseer, but not as a professional body for management accountants. Outside the UK and Republic of Ireland, most European counties would follow the French model although in a number, such as Germany, the move from public practice would in any case be rare.
常见的红血丝的发病原因及治疗浅析2. Voluntary bodies may emerge to promote discussion of accounting issues. Notable examples are:
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