Integration between Financial Accounting and Management Accounting
Fei Lun-su
Abstract
Fei Lun-su
Abstract
WithAbstract:With the development of knowledge economy and contemporary management theory,financial accounting and management accounting tend to integrate with each other.Such tendency is caused by the innovations of enterprise management and the development of accounting theory as well as the same topics faced with them.Furthermore,the identity of nature of enterprise management and the coherence of their objectives and their subjects provide the base for their integration.
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WithAbstract:With the development of knowledge economy and contemporary management theory,financial accounting and management accounting tend to integrate with each other.Such tendency is caused by the innovations of enterprise management and the development of accounting theory as well as the same topics faced with them.Furthermore,the identity of nature of enterprise management and the coherence of their objectives and their subjects provide the base for their integration.
Key concepts: Management accounting, Accounting, Accounting management, Business, Accounting information system, Positive accounting, Financial accounting