An essay on the forces shaping the dynamics of managerial accounting in service provider companies

Abstract

Summary: the services account for significant portion in the production of wealth in the major economic centers of the world and in the generation and supply of jobs. The identification and development of managerial artifacts to meet management needs of service providers has been presented as a challenge for the branch of management accounting knowledge. Anchored in the importance of this area of knowledge for the management and competitiveness of organizations, the goal of this research is to identify what are the forces that shape the management accounting in enterprises providing services. This study is an essay, while search strategy. Services, like tangible products have a life cycle, which usually includes: introduction, growth, maturity and decline. As the stage of the life cycle of the service, its management requires different strategies, marketing, finance and production. The final considerations this research highlights that the management accounting serves several functions. Every step of the lifecycle of service new strategies are required, and sometimes changes in organizational structure. Finally, are aspects that form the range of factors inducing the dynamics and development of managerial accounting systems