chapter  3
15 Pages

The evolution of management accounting in Canada

WithSophie Tessier, Samuel Sponem

In Canada, as opposed to many European countries, management accounting is organised as a profession and most management accountants hold a professional designation. This chapter explores how the management accounting profession successfully established jurisdiction over management accounting practices. We suggest that the standardisation and enhancement of the requirements for education, the support of research on management accounting techniques, and the development of Management Accounting Guidelines (MAGs) and Management Accounting Practices (MAPs) for its members played a major role in the development of the management accounting profession in Canada.