نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Several new techniques of management accounting under three major titles: cost management, strategic management and management accounting in new organizations. This development is now commonly known as management accounting change. To learn about management accounting change, some would tend to concentrate only this new development. To define management accounting in terms of three views: technical-managerial, pragmatic- interpretive and critical-socio-economic.
Also in this studying, we identify three distinct schools of thought that fall under the broader heading of critical management accounting research:
-political economy of management accounting
-post-modern perspective, mainly foucaldian perspective
-Habermasian or Frankfort schools “critical theory”
کلیدواژهها English
