Finance & Accounting
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A Discussion on Johnson and Kaplan’s Relevance Lost Abstract This present paper is a research paper that looks at the criticisms, which were made by Johnson and Kaplan (1987) in regards to management accounting/ control systems. In particular, the criticism stated that the MA systems had lost their relevance since they were “too late, too aggregated, and too distorted to be relevant for managers’ planning and control decisions.” However, this study has substantially established that MA systems regained back their relevance largely because they have been re-developed to ensure that they give real time information that can be used for effective decision-making.


external and internal factors. These factors have redefined how management practices or functions are performed across business organizations. In the writings by Burgstahler et al. (2007), they stated that the transformations have largely affected the decision making process since there is a change in the management structure, which has integrated new roles as well as position holders. In addition, technology is also been increasingly applied in performing management functions. ...
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