{"product_id":"divergence-in-managerial-accounting-practices-von-dewan-mahboob-hossain-und-mahmuda-akter","title":"Divergence in Managerial Accounting Practices","description":"\u003cp\u003eAfter the revolutionary arguments of  relevance lost (Johnson and Kaplan, 1987) the  traditional management accounting practices have  gone through huge debates. Management accounting  tools like target costing, kaizen costing,  competitor analysis, balanced scorecard, value  chain analysis, quality costing, just in time and  others got great responses from the academicians.  But when the issue of practical applicability came,  it was found that, in so many cases, these  revolutionary new tools and techniques of  management accounting did not get much importance  from the part of the practitioners. Another  important matter that was found is that the  popularity of these tools varied across the  countries. The monograph concludes that there is a  divergence in the use of management accounting  practices among the industries and among the  national cultures because of the fact that these  contemporary management accounting tools demand  some prerequisites to get applied and these  prerequisites are not available in the same level  in different countries.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783844326444\"\u003e\u003ch3\u003eAn Analysis of the Findings of Some Existing Literature\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783844326444","offer_id":39470103461981,"sku":"9783844326444","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/a86423bb-7862-44fe-b5ed-a174aad61a4f.jpg?v=1757656468","url":"https:\/\/shop.autorenwelt.de\/products\/divergence-in-managerial-accounting-practices-von-dewan-mahboob-hossain-und-mahmuda-akter","provider":"Autorenwelt Shop","version":"1.0","type":"link"}