Managerial and Cost Accounting Assignment Example | Topics and Well Written Essays - 3500 words

Managerial and Cost Accounting - Assignment Example Ross used to influence people only through his teaching inside the classroom. He neither wrote an article or a book in order to influence people like most writer or professors generally do. The author became a research assistant to Mr. Ross in the year 1940 for a second-year course named Control, a course which is a sort of contrast with the traditional Cost Accounting course. Nevertheless, the course became successful as a result of the reputation Mr. Ross has got as an impressive teacher of accounting at Harvard. The first appearance of management accounting in textbooks was, I believe, a first-year accounting text entitled Management Accounting: Text and Cases (Anthony; now Anthony and Reece) published in 1956. This text contained a series of detailed cost-accounting cases. A similar text by Massachusetts Institute of Technology professors appeared at approximately the same time written by Hill and Gordon in the year 1959. In the year 1965, a monograph named Planning and Control S ystems – A Framework for Analysis, written by the author was published by the Harvard Business School. It was the culmination of a series of meetings of the Harvard Business School Control faculty. Unlike most other Harvard Business School publications at that time, it proposed a framework rather than describing the results of a study of actual performance. It was written in the article that there is a contrast between Management Accounting and Cost Accounting.