Relevance lost : the rise and fall of management accounting / H. Thomas Johnson and Robert S. Kaplan.

Preface, xi -- Acknowledgments, xv -- 1. Introduction, 1 -- 2. Nineteenth-Century Cost Management Systems, 19 -- 3. Efficiency, Profit, and Scientific Management: 1880-1910, 47 -- 4. Controlling the Vertically Integrated Firm: The Du Pont Powder Company to 1914, 61 -- 5. Controlling the Multidivisional Organization: General Motors in the 1920s, 93 -- 6. From Cost Management to Cost Accounting: Relevance Lost, 125 -- 7. Cost Accounting and Decision Making: Academics Strive for Relevance, 153 -- 8. The 1980s: The Obsolescence of Management Accounting Systems, 183 -- 9. The New Global Competition, 209 -- 10. New Systems for Process Control and Product Costing, 227 -- 11. Performance Measurement Systems for the Future, 253 -- Index, 264.