[경영]Accountants in Decision Making

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경영방침 결정에 영향을 미치는 관리 회계 와 관리 회계사들의 역활에 대해썼습니다

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According to the “Managerial Accounting” Author, Drs M. Veltman describe managerial accounting as providing information to managers- that is, to those who are inside an organization and who direct and control its operation. Managerial accounting can be contrasted with financial accounting, which is concerned with providing information to stockholders, creditors and others who are outside an organization. Managerial accounting practices had been changed through decades. Traditionally, accountants in this profession were heavily criticized on the grounds that their practices had changed little over the preceding 60 years, despite radical changes in the business environment. However, the last decade’s new managerial accounting practices such as activity-based-costing, the balanced scorecard and bottleneck accounting were developed. I will discuss these three tools along with role of accountants in organization’s decision-making.

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