Bsc and Tableau de Bord
Executive summary
Management accounting has been developed in the past. The paper discusses advances in management accounting research over the last 20 years by three areas, which are respectively responsibility accounting, Balanced scorecard (BSC) and Tableau de Bord (French). Critically analysis should be used in this paper for these three areas, and then compared with between BSC and Tableau de Bord. The finally, according to the shortage management accounting research, this paper should provide several recommendations.
1. Introduction
Management accounting has been developed ‘in widespread since the 1950s’. It is a relatively new glossary (Jones, 2006). However, ‘management accounting is a complex and many-faced concept. It is also known that the process of accounting knowledge production is a social construction’ (Locke and Lowe, 2009). Sizer (1989) and Jones (2006) expound that ‘Management accounting is concerned with the internal accounting within a business’. In order to ‘manage cost and make decision’, it will provide financial and non-financial information to managers. In addition, ‘it is not required by law, but if they did not they would not survive long’ (Jones, 2006).
Management accounting is based on modern management science, and then improves economic benefit so that it offers large information to managers (Chadwick, 2011), so management accounting research will support the improvement of management accounting. Editorial (2010) indicated that ‘over 20 years have now passed since the first volume of management accounting research appeared in 1990.’
During approximately 20 years’ development time, management accounting research has produced diversified methods. The paper should discuss three areas which respectively are responsibility, balanced scorecard and Tableau de bord.
2. Main body
2.1 responsibility accounting
Responsibility accounting is one of core element of management accounting (Drury, 2000). Responsibility
Management accounting has been developed in the past. The paper discusses advances in management accounting research over the last 20 years by three areas, which are respectively responsibility accounting, Balanced scorecard (BSC) and Tableau de Bord (French). Critically analysis should be used in this paper for these three areas, and then compared with between BSC and Tableau de Bord. The finally, according to the shortage management accounting research, this paper should provide several recommendations.
1. Introduction
Management accounting has been developed ‘in widespread since the 1950s’. It is a relatively new glossary (Jones, 2006). However, ‘management accounting is a complex and many-faced concept. It is also known that the process of accounting knowledge production is a social construction’ (Locke and Lowe, 2009). Sizer (1989) and Jones (2006) expound that ‘Management accounting is concerned with the internal accounting within a business’. In order to ‘manage cost and make decision’, it will provide financial and non-financial information to managers. In addition, ‘it is not required by law, but if they did not they would not survive long’ (Jones, 2006).
Management accounting is based on modern management science, and then improves economic benefit so that it offers large information to managers (Chadwick, 2011), so management accounting research will support the improvement of management accounting. Editorial (2010) indicated that ‘over 20 years have now passed since the first volume of management accounting research appeared in 1990.’
During approximately 20 years’ development time, management accounting research has produced diversified methods. The paper should discuss three areas which respectively are responsibility, balanced scorecard and Tableau de bord.
2. Main body
2.1 responsibility accounting
Responsibility accounting is one of core element of management accounting (Drury, 2000). Responsibility