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PACE Academic IG

Public·77 members

One of the things I've been thinking about is how management accounting can be so very tool focused. It seems like our discipline can appear as a set of tools without a cohesive philosophy guiding our activities: cost allocation, activity-based costing, cost-volume-profit, budgeting, standar costing, variance analysis, strategy map and balanced scorecard, ROI, residual income, etc. This seems to me one of the gaps the PACE Framework helps to fill, adding a guiding principle to direct this motley assortment of tools.

Gary Cokins


Welcome to PACE's Academic Interest Group! this group focuse...
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