TY  - BOOK
AU  - Johnson, H. Thomas.
AU  - Kaplan, Robert S.
TI  - Relevance lost: the rise and fall of management accounting 
SN  - 0875841384
AV  - HF 5605 .J65 1987
PY  - 1987///
CY  - Boston, Mass.
PB  - Harvard Business School Press
KW  - Contabilidad
KW  - Historia
KW  - Estados Unidos
N1  - 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
ER  -