Conceptual Framework for Management Accounting Training

This study provides a conceptual framework for management accounting training that is rooted in the organizational economics literature and in which management accounting is viewed as a response to the lack of aspects of market transactions in organizations. In general, management accounting methods can be classified as the following tools: coordinating the supply and demand of resources in the absence of prices, measuring resource consumption due to asymmetry in the cost function and controlling the resources used when asset ownership is beyond their control. This conceptual framework not only gives to the management accounting an intellectual cohesion, but also enables it to express its diverse subjects in a logical method.