Why management accounting systems have become ‘stagnant’ in organisations
Why management accounting systems have become ‘stagnant’ in organisations
In their influential book, ‘Relevance Lost, Rise and fall of Management Accounting’, Thomas Johnson and Robert Kaplan (J&K), came up with the reasons of why management accounting systems have become ‘stagnant’ in organizations and their negative consequences.
Please write an essay, analysing J&K’s argument, contrasting it with alternative perspectives advanced by Ezzamel et al (1990) and Hopper and Armstrong (1991), and whether you agree or disagree with J&K based on a wider reading of the relevant literature.
