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1) Management accounting change and stability: Loosely coupled rules and routines in action Kari Lukka. 2) Management accounting change. John Burns and Juhani Vaivio. CONTENTS: * Introduction * Management Accounting Defined * Management Accounting changes for the 1990s * New element to be consideration in management accounting * Main changes is Activity Based Costing (ABC) * Traditional costing today * Conclusion Introduction: During the last years we have seen innovative practices and new methods in the field of management accounting. For different subject areas it was advocated that existing concepts and techniques ware obsolete and create dysfunctional behaviour. It has been suggested that the so-called traditional systems should be replaced by new approaches. Factors Shaping Management Accounting Change However, before describing our observations on the changing nature of management accounting and the changing roles of an accountant. In capital budgeting, there is a call for strategic investment appraisal instead of traditional discounted cash flow methods. In cost accounting, activity...

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