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PACE Academic IG

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Really enjoying the discussions am having with students strengthening the coverage of Management Control Systems in my Advanced Management Accounting Seminar. With the textbook we're using for this we run into a bit of a difference in the European vs US perspective. The text is clearly from a Western European perspective (McGraw-Hill by Hartmann if anyone is interested). The differences cause me to think a bit about how we categorize our discipline and where different topics fit. Of course there is a fair bit of overlap between categories. The text comes from an angle of "controllership" which is a bit different than what management accounting in the US typically is considered to mean. I'm interested to hear from the interest group, how would you break down the dimensions of the accounting/finance discipline and what would fall under each dimension? Some verbiage to get you started: financial accounting, cost accounting, managerial accounting, controllership, financial planning & analysis, and management control systems.

Raef Lawson

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