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Truth in Managerial Costing

Friday, July 20, 2012

Released for public comment last week, the IMA’s draft Conceptual Framework for Managerial Costing is a surpassing achievement. If the IMA task force chaired by Larry R. White had merely filled a gap in the management accounting literature by developing a theoretical basis for managerial costing, its members would deserve a prominent place in the intellectual history of the discipline... Read More