MANAGEMENT ACCOUNTING: THE HISTORY AND DEVELOPMENT OVER TIME

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Riinawati, Sabariah

Abstract

Management accounting develops in tandem with the development of information technology that is so sophisticated. When talking about the development of management accounting, it is simply stated that the change is from traditional or conventional management accounting to modern or contemporary. The purpose of this article is to provide additional references and intellectual insights about the history and development of management accounting from time to time. This journal was researched with descriptive qualitative methods and a literature study. The result of this study is that management accounting always develops from time to time, this is evidenced by the transition from old manufacturing to advanced manufacturing which is characterized by the use of technology.

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