Date & Time Saturday, May 12, 2012, 3:30pm-
Place RIEB Meeting Room (Annex, 2nd Floor)
Intended Audience Faculty, Graduate Students, and People with Equivalent Knowledge
Note Copies of the paper will be available at Office of Promoting Research Collaboration.


Speaker Trevor BOYNS
Affiliation Cardiff Business School, Cardiff University /
Research Institute for Economics and Business Administration, Kobe University
Topic Perspectives on cost/management accounting change:‘the long view’
Abstract 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.