Karl R. Knapp – Article Summary
Boer, G. B. (2000). Management accounting education: yesterday, today and tomorrow. Issues in
Accounting Education, 15(2), 313-334.
Hypothesis / Relevant Factors Discussed / Conclusion / Your Take
Then
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US Economy has changed from manufacturing to service.
Manufacturing itself has changed, more technology and less labor.
Early textbooks were procedural manuals.
Big thing was cost accounting
Management consulting
Journal now is called Strategic Finance (from Management Accounting)
Went from Cost Accounting – to Mathematics (1960’s) – to Behavioral Accounting
(1960’s) to Inventory Models, linear programming, regression analysis, and Bayesian
theories (1970’s) – math begins to disappear (1990’s)
Today
 Consultants
 Addressing strategic issues
 Helping management
Tomorrow
 Focus on the service industry accounting challenges
 Focus more on management information needs