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Accounting for new organisational forms Logo cima

  Dr Julia A Smith |   Free |   CIMA |   2005 |   Thought leadership

The report notes the emergence of new organisational forms in response to market uncertainty and volatility. In particular, it notes moves to focus the organisation around core activities. This has led organisations to outsource and subcontract non-core production and service activities. The project identifies key questions which are asked of management accounting in this business scenario, including the types of calculations and practices used in the decision to outsource, and the role of management accounting in the outsourcing process.

Topics covered:
  • Management accounting: Business: Process management, Advanced

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