Open AccessA Call For Research: The Need For Development Of Management Accounting Concepts For Professional Service Firms
Author(s) -
Jerry D. Shitt,
Sue Yeager Whitt,
David H. Culpepper
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v7i2.6243
Subject(s) - management accounting , accounting , business , service (business) , cost accounting , marketing
The results of a survey of recent managerial and cost accounting textbooks suggest that professional service firms have been largely ignored in cost and managerial accounting courses. With the purpose of identifying possible areas for research, this paper presents several managerial accounting concepts that are typically approached form a manufacturing orientation which could as easily be presented from a service viewpoint.