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Beskrivelse
Today's accounting process requires efficient systems capable of providing timely and accurate financial and non-financial information in order to facilitate the coordination and motivation of the various activities carried out by the human components that make up the organisation. This gives rise to the activity known as management accounting, which is the process of identifying, measuring, reporting and analysing information on economic events for managers (GARRISON; NOREEN; BREWER, 2007; JOHNSON; KAPLAN, 1996). It is vital because it is a formal process of procedures used by managers to change or maintain organisational activities, making it an important tool for the professionalisation of the organisation. (JOSÉ, 2011, p. 111) Johnson and Kaplan (1996) go one step further and state that the management accounting system functions as a vital two-way communication link between those who make up the entity.
