Accounting for human resources revisited: insights from the intellectual capital field

Over the years there has been an accumulation of extensive research in management accounting. The traditional management accounting role of cost determination and financial control has been challenged and shifted to a more 'sophisticated' role of creating value through the development of 'new' management accounting techniques and practices. This book thoroughly reviews emerging issues of management accounting research. Each issue is reviewed by experts to explain the core concept, development, current criticisms and controversies and concludes by identifying future avenues for further research. Issues covered include the transformation of the management accounting function, strategic management accounting, environmental management accounting, balanced scorecard, performance management in non-profit organizations, inter-organizational performance measurement practices between supply chain partners, beyond budgeting, activity-based approach, target costing and throughput accounting.