管理会計の歴史的発展と論理的展開 : 計画会計と統制会計の関係をめぐって

概要

論文の詳細を見る
Management is composed of planning and control, and management accounting is composed of accounting for planning and accounting for control. It is generally said that logically planning precedes control and control succeeds planning. Accordingly, it is said that accounting for planning (AFP) precedes accounting for control (AFC). It is the logical development of management accounting. But it is also said that historically AFC (e.g., standard costing, budgetary control) emerged earlier than AFP. It is the historical development of management accounting. Why does the historical development oppose the logical development? In this paper, the author regards the historical development as the history of management accounting techniques which were put into concrete shapes. In this sense, it is true that historically AFC preceded AFP. The author also regards that AFP which were not put into concrete shapes yet underlay potentially in AFC. When AFP was put into concrete shapes, they became reality, and in this stage management accounting was completed logically. Therefore, in the completed from of management accounting, AFP precedes AFC, and it is the logical development of management accounting.
日本福祉大学の論文
1999-08-31