ABSTRACT
This chapter discusses the wide geographical representation of the history of management accounting practice and, also, a variety of theoretical perspectives, in its examination of management accounting through to contemporary times. It also discusses the topical approach and it is organised into seven further sections: theoretical frameworks, pioneering studies in management accounting history, the search for origins, debates in management accounting history, time-honoured themes, contemporary management accounting history and the conclusion. The standard costing theory of the scientific management movement described here was at a much higher level of sophistication and science, with engineers determining optimal work routines and standards of efficiency. The integration of costing records and the management accounting/financial reporting interface continue to be live issues. Contemporary management accounting history is a growing focus of attention, offering opportunities for research into a period of rapid and pervasive economic, social, technological and organisational change, and for collaborative research between academics and practitioners.
