Examining the Evolution of Management Accounting: An analysis of modern tools

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School of Business | Bachelor's thesis
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Date

2024

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Mcode

Degree programme

Laskentatoimi

Language

en

Pages

26

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Abstract

This study explores the evolution of management accounting from 1950 to 2020, focusing on the influences of technological advancements, environmental pressures, and cultural changes. By examining historical perspectives, theoretical frameworks, empirical research, and modern innovations, this study analyses change from traditional management accounting roles to analytical decision-makers. The findings underscore the connection between management accounting methodologies and organizational dynamics in this continuous evolution.

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Thesis advisor

Yamada, Ryoko

Keywords

management accounting, management accounting change, activity based costing, enterprise resource planning, balanced scorecard, management accounting methods

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