The Development of Management Accounting and the Asian Position
- 管理学院－会议论文 
At present, management accountants all over the world are facing critical problems concerning intensive competition, increased risk and social responsibility. Although they have recently devised various novel methods and models, they are not yet likely to resolve the problems even if these novelties led to increased efficiency and effectiveness. We should reflect on the future prospects for management accounting with more sincere concern for environmental protection and peaceful and stable society rather than for efficiency and effectiveness. Those who stress only efficiency and effectiveness must actually suffer from their dreadful impact on the environment and public peace, although it is very difficult to integrate them with social considerations.