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Introduction
Considering two different purposes of the Accounting, the idea of accounting could be divided into two types, which are internal accounting (the accounting data prepared for internal managers), and external accounting, whose data used for external businessmen for analyzing (Chenhall & Smith, 2002). Internal accounting is also named as management accounting, prepared by accountants of companies confidentially. Generally, the accounting information included in management accounting will be sent to managers of companies with the purpose of analyzing existing financial status as well as constructing the basis for further development. After several years’ development of the management accounting, the trend management accounting is evolution from traditional management accounting to strategic management accounting. The issue is whether such trends of development would bring benefits to management accounting, or even further, to the developments of companies. Therefore, 英国会计作业定制the paper will discuss the advantages and disadvantages in four aspects. First of all, the paper will review some main concepts included in the paper, such as management accounting, traditional management accounting and strategic management accounting. After that, the main body of this paper will compare both the traditional management accounting and strategic management accounting in some aspects. They include performance measurement, balanced scorecard, activity based costing, and cost volume profit. In each of these sections, the paper will focus on which one of the management accounting will bring more benefits to the companies in conducting the above measures. In this case, the conclusion of whether the trend of management accounting from traditional management accounting to strategic management accounting is better will be achieved in this paper.

Concepts

Diversity in Performance Measurement
Balanced Scorecard
Activity Based Costing
Cost volume Profit Analysis
Conclusion

References:
Baines, A. R. & Smith, K. L. (2001) Antecedents to Management Accounting Change: A Structural Equation Approach. Retrieved from:
https://aaahq.org/AM2001/sessions/ab012.pdf

Burns, J. & Vaivio, J. (2002) Management accounting change. Management Accounting Research, vol. 12, pp. 389-402

Chenhall, R. H. & Smith, K. L. (2002) Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, vol. 9, pp. 1-19

Collier, P. & Gregory, A. (1995) Strategic management accounting: a UK hotel sector case study. International Journal of Contemporary Hospitality Management, vol. 7, pp. 16-21

Drury, C. (2007) Management and Cost Accounting. London: Cengage Learning EMEA

Guilding, C. Cravens, K. S. & Tayles, M. (2002) An international comparison of strategic management accounting practices. Management Accounting Research, vol. 11, pp. 113-135

Kasurinen, T. (2002) Exploring management accounting change: the case of balanced scorecard implementation. Management Accounting Research, vol. 13, pp. 323-343

Hansen, D. R. Mowen, M. M. & Guan, L. M. (2007) Cost Management: Accounting & Control. London: Cengage Learning

Malmi, T. (1997) Towards explaining activity-based costing failure: accounting and control in a decentralized organization. Retrieved from:
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