ABSTRACT
One of the British Specialist Teams sent to the USA by the Anglo-American Council on Productivity has presented its Report on Management Accounting. The Team was a blend of industrial accountants and managers. The leader was Ian T. Morrow, CA, FCWA, and the secretary, Stanley J. D. Berger, MC, FCIS, director of the Institute of Cost and Works Accountants. The objects of the enquiry were 'to find out what accounting, costing and statistical information is provided for American management at different levels, by what methods it is obtained, and how it is used'. The Report describes the American managerial structure, and perhaps the most significant feature is the versatility of the officer responsible for all accounting and costing functions, for budgeting, for measuring performance against approved operating plans and standards, and for reporting and interpreting the results of operations to all levels of management.
