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The article comments on the historical evolution and current relevance of management accounting as discussed by Johnson and Kaplan.

Eric Noreen on H. Thomas Johnson and Robert S. Kaplan's Relevance Lost: The Rise and Fall of Management Accounting.

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Commentary analyzes Johnson and Kaplan's insights on management accounting evolution and relevance.

The article comments on the historical evolution and current relevance of management accounting as discussed by Johnson and Kaplan.
The article analyzes key themes from Johnson and Kaplan's work, divided into three parts.
It reviews the evolution of management accounting practices prior to 1925 and critiques their relevance today.
Management accounting has stagnated since 1925, prioritizing external reporting over managerial needs.
Many existing practices fail to address modern business challenges, lacking relevance.
Proposed improvements to management accounting practices are outlined for future application.

Eric Noreen (1987) studied this question.

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