Johnson, H. Thomas

English

eGrove (Univ. of Mississippi)

The Accounting Historians Notebook Volume 10 Number 1 Spring 1987 Article 8 1987 Cost management rediscovered: Historical perspectives on teaching and research in management accounting H. Thomas Johnson Follow this and additional works at: https://egrove.olemiss.edu/aah_notebook  Part of the Accounting Commons, and the Taxation Commons Recommended Citation Johnson, H. Thomas (1987) "Cost management rediscovered: Historical perspectives on teaching and research in management accounting," The Accounting Historians Notebook: Vol. 10 : No. 1 , Article 8. Available at: https://egrove.olemiss.edu/aah_notebook/vol10/iss1/8 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in The Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact egrove@olemiss.edu. COST MANAGEMENT REDISCOVERED: HISTORICAL PERSPECTIVES ON TEACHING AND RESEARCH IN MANAGEMENT ACCOUNTING Prospectus for a continuing education course at the American Accounting Association annual meeting in Cincinnati on 8/16/87 Instructor: H. Thomas Johnson, Zulauf Alumni Professor of Accounting at Pacific Lutheran University, Tacoma, WA Course duration: one day Enrollment limit: none Prerequisites: none The subject of this course is the decline and reappearance of strategic cost management in the 20th century. A tool for gaining competitive advantage, strategic cost management focuses on long-term drivers of cost and value. It pays careful attention to the design of cost information systems—especially the fit between management information and the characteristics of an organization's technology and markets. This course will acquaint teachers and scholars of manage-ment accounting with recent literature and new teaching cases involving strategic cost management. By showing how American manufacturers' cost manage-ment systems failed to keep pace with changing markets and technology after World War II, the course asks people to consider how well cost management systems fit today's markets and technol-ogies. The answer affects managers who face the new markets and technologies of the 1990s as well as accounting professors who believe that students should learn relevant management accounting. This course is intended for all persons (new Ph.D.s, doctoral students, and sea-soned veterans alike) whose teaching or research involve management accounting, cost accounting, or accounting history. The instructor teaches, consults, and writes extensively on the subjects of cost manage-ment and management accounting his-tory. His latest book, co-authored with Robert S. Kaplan, is Relevance Lost: The Rise and Fall of Management Accounting Boston: Harvard Business School Press, 1987). A course outline, selected readings and a copy of Relevance Lost will be mailed on about August 1st to persons registering for the course before July 15, 1987. 14 The Accounting Historians Notebook, Spring, 1987 1Johnson: Cost management rediscovered: Historical perspectives on teaching and research in management accountingPublished by eGrove, 1987

Cost management rediscovered: Historical perspectives on teaching and research in management accounting

https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1177&context=aah_notebook

Cost management rediscovered: Historical perspectives on teaching and research in management accounting

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