For this assignment you will need to read the following article:
Scapens, R.W. (2006) ˜Understanding management accounting practices: a personal journey’, The British Accounting Review, 38 (1), pp. 1“30, Elsevier SD Freedom Collection [Attached as "Week 1 Reading material]
After you have read the article, complete the following:
Identify and analyse the achievements of the Burns and Scapens framework for studying management accounting change and also describe some of its limitations and extensions. What are some of the processes that are shaping management accounting practices? What challenges to management accounting practices are likely to be encountered in the future?