Titlebook: Management Accounting; Review of Contempora Robert W. Scapens Textbook 1985Latest edition Macmillan Publishers Limited 1985 accounting.deve

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Information EconomicsMarschak and Radner (1972). This work was firmly grounded in the statistical decision theory which was being used by accounting researchers to introduce uncertainty into their decision models; for instance, into C-V-P analysis and the variance investigation models discussed in Chapers 4 and 5.

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Some Possible Future Developmentspractice of management accounting, while the alternative would involve reappraising the theory. The latter approach has been adopted in this book. The so-called theory of management accounting has been reappraised through a review of contemporary developments in the research literature.

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Cost—Volume— Profit Analysis and with no uncertainty, all the information needed to completely structure the decision problem and to achieve a profit maximising solution through an application of the principles of marginal analysis.

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Management Accounting Practicediscussed below. In general, however, the assumption of a gap between management accounting in practice and the content of current textbooks appears to be based on anecdotal evidence and impressions gained through informal contacts between academics and practitioners.

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Variance Investigation Models or whether it is simply a random fluctuation around the expected outcome. Variance investigation models are concerned with decisions to investigate the cause of particular variances and in particular, to distinguish significant deviations from random fluctuations.