MANAGEMENT ACCOUNTING CHANGE.

SOME ACADEMICS SAY MANAGEMENT ACCOUNTING HAS NOT CHANGED IN THE LAST 60 YEARS; OTHERS SAY IT HAS -- HUGELY. WHO'S RIGHT, ASKS ANITA ALLOTT?

Has management accounting changed over the past 60 years? How will it change in the future? Those on one side, led by Johnson and Kaplan, claim it has stayed the same for more than 60 years. On the other are those who argue that considerable change has taken place. Further change seems inevitable as changes in process management, corporate structures and new ways of working evolve. 2000 and beyond will see `hybrid accountants' comb