| 概要 |
This paper seeks to examine the issue of change in cost/management accounting from an historical perspective. It takes as its starting point the view of Granlund and Lukka (1998) that there is convergence in management accounting practices globally, and seeks to examine whether or not the 'long view' is supportive of such an argument. It is argued that, on the contrary, the 'long view' provides greater credence to the view of Carmona (2008) that the world of management accounting practice, rather than being a 'small world' is, instead, a 'wonderland' of different practices. However, while many approaches and techniques/practices have developed in an evolutionary manner, these practices are often simply variations on, or around, a limited number of conceptual themes, reflecting the fact that there are a limited number of ways in which the calculation of costs can be conceptualised. |