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de rapidly increasing service sectors like banking, insurance, and hospitality, after the Second World War (Bhimani, 2003).
Recent times have seen the discipline being not just further enriched by the work of experts like Kaplan, the emergence of techniques like Activity Based Costing, and the use of sophisticated software systems, but also being taken up by companies in all business sectors (Drury, 2006). Management accounting techniques have, at the same time, also been criticised because of their growing complexity, and their inadequacy in analysing the growing needs of business corporations, as well as the subjective nuances that often prove to be extremely important for important business decisions (Drury, 2006).
1.3. Definition of Management Accounting
Duncan Williamson defines MA very simply as the “the provision of information required by management for planning, organising and control”. The definition can however be extended to include the following goals:
• “recording, analysing, and reporting on the actual costs and inputs of products, services and processes
• evaluating stocks of raw materials, work in progress and finished goods
• working with other functions, establish standards of performance
• working with other functions, establish cost, revenue and quantity budgets
• evaluating alternative opportunities” (Williamson, 2000)

1.4. Objectives
The objectives of the dissertation are as under
• To study the origin and evolution of management accounting
• To study recent developments in management accounting and their utility to business firms
• To gauge the applicability of management accounting to non-manufacturing businesses.

1.5. Methodology
With there being different methods for the selection and development of research strategies for such dissertations, the adoption of an appropriate methodology for a specific research study project needs to consider the character of the assignment, its different data and various information needs, the resources of the person conducting the research, and the appropriateness of different available methods, with regards to the project in hand (Bryman, 1995).
Information for research can stem from both primary or secondary sources, primary sources consisting of available first hand information by way of individual or organizational publications or websites, interviews given to reliable media organizations, authorized press releases, and other similar sources, or to data and information accessed directly by the researcher from surveys, interviews and group discussions (Bryman, 1995).
Whilst primary research from physical respondents helps in validating the information that is collected from available sources, the extensive character of primary research, involving the conducting of surveys and interviews with physical respondents, is beyond the scope and resources of this assignment. Better results, it is felt, will arise from concentrated efforts spent on accessing available information, rather than in spending time pursuing physical respondents.
Apart from study of information available on the subject in the public domain, two case studies the first dealing with non-manufacturing activities and the second with manufacturing activities have been taken up for detailed discussion.
The first study deals with the application of manageme本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。