Titlebook: Management Accounting; A Review of Contempo Robert W. Scapens Textbook 1991Latest edition Robert W. Scapens 1991 accounting.costing.managem

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Statistical Regression Analysisd be considered part of the conventional wisdom of management accounting. However, the use of such statistical methods requires acceptance, at least implicitly, that costs and revenues are uncertain. Thus, it could be argued that the discussion of statistics in the management accounting literature r

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Information Economicsd to provide a formal structure for the analysis of such a problem. Information economics was developed in the late 1960s and early 1970s, notably by Marschak and Radner (1972). This work was firmly grounded in the statistical decision theory which was being used by accounting researchers to introdu

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Agency Theory and Management Accountingment of the contribution which researchers who are using agency theory could make to our understanding of management accounting. In view of the extent and complexity of much of the available literature only a brief description of the agency model will be provided, but this will be sufficient to esta

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Activity-Based Costingtion departments, together with these attributed common costs, are allocated to individual products using some measure of volume, frequently based on direct labour. Such allocations are needed for, amongst other things, inventory valuations, especially in the financial accounts. But it is argued by

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