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March 18, 2026The Accounting Review

Management Accounting: An Historical Perspective.

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Authors

RSRobert R. SterlingUniversity of Notre DameLBLawrence J. BenningerCollege of Accounting

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Implication

Review of Historical Insights on Management Accounting Practices and Their Evolution.

Key Points

  • To provide a comprehensive review of the historical context of management accounting as discussed in the book.
  • Literature review of the book
  • Analysis of key themes in management accounting history
  • Identifies significant developments in management accounting practices
  • Highlights the evolution of financial reporting standards over time
  • Explains the impact of historical trends on current management practices

Cite This Study

Sterling et al. (1970) studied this question.

synapsesocial.com/papers/69ba44154e9516ffd37a5f3ehttps://doi.org/10.2308/tar-4495025
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Accounting History: Some British Contributions.1995
  2. 2Management Accounting (Book).1998
  3. 3Reminiscences About Management Accounting.1989
  4. 4Readings in Accounting and Business Research: 1970-1977. (Book Review).1981
  5. 5Management Accounting: Evolution not Revolution (Book).1991