Abstract
The article describes the present state of cost and management accounting in Denmark within “mainstream accounting”, both as regards theory and practice. In the case of theory, there has been a gradual convergence of views. The essence of these views is briefly described. Concerning practice, the main results of two new empirical studies are presented one on product costing and the other on identifying the adoption of “modern cost management techniques” in Denmark. The article places both current theory and practice in their historical context. In the former, this is done through an outline of theoretical development, and in the latter, by contrasting the findings with the results of previous empirical studies.
Original language | English |
---|---|
Title of host publication | Management Accounting; European Perspectives |
Editors | Alnoor Bhimani |
Publisher | Oxford University Press |
Publication date | 1996 |
Pages | 31-53 |
Publication status | Published - 1996 |