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Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques

Seyfert, W.; Rosenberg, D.; Stack, E.M. - 2006

New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow managment accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter product life cycles,...

Persistent link: https://www.econbiz.de/10009463453

Increasing convergence between the recognition of an intangible asset for financial reporting purposes and strategic management accounting and project management techniques

Seyfert, W.; Rosenberg, D.; Stack, E. - In: Meditari Accountancy Research 14 (2006) 2, pp. 51-66

New management techniques such as ‘just‐in‐time’, ‘lean manufacturing’ and ‘Six Sigma’ allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter...

Persistent link: https://www.econbiz.de/10014930435