This book compares and contrasts the traditions and dominant management accounting practices and procedures in eleven European countries. Each chapter describes the evolution of dominant practices in the respective countries, drawing on empirical research, case studies and academic teaching and writing. In particular the chapters look at current approaches to cost management and capital budgeting.

There is mounting evidence that the deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional and organizational effects. At a technical level, Digitization directly influences organizational processes. Notions of its potential also define managerial pursuits and the search for enhanced organizational performance. Inevitably, digitization impacts the form, substance and provenance of internal accounting information with attendant consequences on the behavior and actions of decision-makers. Knowledge...

Management Accounting is part of the celebrations to mark CIMA's 90th anniversary in 2009. It looks at the development of cost and management accounting from the founding of the Institute to today. It considers a number of immediate challenges to management accountants and surveys a range of issues and challenges that will likely affect management accounting thought and practice in the future.

The authors examine the possibilities for accountants to widen their focus and become more familiar with the enterprise technology determining their organisations' cost structures and...