英语翻译In recent years empirical research in management account

英语翻译
In recent years empirical research in management accounting has been dominated by the study of 'best practice' as found in the leading western and Japanese companies (e.g.Anderson,1995; Monden and Hamada,1991).This focus has been derived from the capacity of these firms to initiate and resource the development of novel management accounting techniques such as activity-based costing,lifecycle costing,target costing and functional cost analysis.A high profile has been assured for this type of research by the intense interest of other practitioners and consultants wishing to emulate the techniques adopted by leading firms and educators keen to disseminate these new approaches and so ensure the contemporary relevance of their teaching material.