La comptabilite de gestion : systeme de controle et d’execution de la strategie

Abstract

For the past 30 years, cost management practices have been revolutionized, practitioners and academic accounting have created new cost management forms that provide managers with relevant information for decision-making, starting with the Activity Based Costing (ABC) in the late of 1980s. In this article we will try to shed light on the evolution of management accounting by explaining the impact of environmental complexity and variety in the quality of the information that managers need. From what has been mentioned above we ask the following question: what is the role of management accounting in the control and execution of the strategy?