Best practices in management accounting

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 18, Issue 2 : 21-25

Research Article

Best practices in management accounting

Ashish Garg

Debashis Ghosh

Hilary Halper

Ernst and Young, LLP, Econ. and Bus. Analytics Practice, United States

Abstract

The Ernst & Young/Institute of Management Accountant (E&Y/IMA) Survey sought to determine the current state of management accounting practices and to examine the adoption of tools and methods being deployed by corporate decision makers. Survey respondents revealed that while there is a great need for accurate cost information, companies may be reluctant to implement new accounting methods in today's economic climate, or they simply may not get the internal technical and support resources to deploy a new system successfully. Thus, the E&Y/IMA Survey is a first step in revealing what leading companies are doing and what additional research needs to be conducted in the future.

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