Have you ever read something that you think have an understanding of only to find yourself thinking that this is just rubbish? Welcome to an article by Robert Scapens of Manchester University.
The article is entitled Understanding management accounting practices: a personal journey and it was published by the British Accounting Review in 2006.Scapens went on to be awarded a life time achievement award by the British Accounting Association.
Scapens has been around for a long time and in an article around 20 years or so ago I put in a bit about him and his ideas but got no response.
The bottom line is that the work that Scapens does falls under the heading of management accounting but I have yet to find any understanding of the subject in anything he has written. He blows the gaff on himself in his own article when he admits that he arrived at Manchester University many years ago as an accountant with no knowledge or understanding of business and management accounting. I think nothing has changed.
That article was utter drivel and as it was presented as some kind of key note address I am thankful that I wasn’t in the audience.
Sorry to be so personal but I wasted an hour or so reading the wretched article!
DW
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