Kaplan
The Evolution of Management Accounting Robert S. Kaplan The Accounting Review, Vol. 59, No. 3. (Jul., 1984), pp. 390-418.
Stable URL: http://links.jstor.org/sici?sici=0001-4826%28198407%2959%3A3%3C390%3ATEOMA%3E2.0.CO%3B2-F The Accounting Review is currently published by American Accounting Association.
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THE ACCOUNTlNG REVlEW Vol. LIX,No. 3 July 1984
The Evolution of Management Accounting
Robert S. Kaplan
ABSTRACT: This paper surveys the development of cost accounting and managerial control practices and assesses their relevance to the changing nature of industrial competition in the 1980s. The paper starts with a review of cost accounting developments from 1850 through 1915, including the demands imposed by the origin of the railroad and steel enterprises and the subsequent activity from the scientific management movement. The DuPont Corporation (1903) and the reorganization of General Motors (1920) provided the opportunity for major innovations in the management control of decentralized
Stable URL: http://links.jstor.org/sici?sici=0001-4826%28198407%2959%3A3%3C390%3ATEOMA%3E2.0.CO%3B2-F The Accounting Review is currently published by American Accounting Association.
Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at http://www.jstor.org/about/terms.html. JSTOR's Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at http://www.jstor.org/journals/aaasoc.html. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission.
JSTOR is an independent not-for-profit organization dedicated to and preserving a digital archive of scholarly journals. For more information regarding JSTOR, please contact support@jstor.org.
http://www.jstor.org Sun Apr 1 18:02:28 2007
THE ACCOUNTlNG REVlEW Vol. LIX,No. 3 July 1984
The Evolution of Management Accounting
Robert S. Kaplan
ABSTRACT: This paper surveys the development of cost accounting and managerial control practices and assesses their relevance to the changing nature of industrial competition in the 1980s. The paper starts with a review of cost accounting developments from 1850 through 1915, including the demands imposed by the origin of the railroad and steel enterprises and the subsequent activity from the scientific management movement. The DuPont Corporation (1903) and the reorganization of General Motors (1920) provided the opportunity for major innovations in the management control of decentralized