THE EVOLUTION OF MANAGEMENT ACCOUNTING FACE TO THE INCREASING NEEDS AND THE MUTATIONS OF BUSINESS ENVIRONNEMENT

Abstract

The mutations of their environnment constrain the enterprises to use developed methods of management accounting (Activity based costing, activity based management…) that satisfy their new objectives: management of cost, piloting of activities and products… the aim of this article is to appreciate the practices evolution of management accounting in the companies in Algéria. The questions come from the theories in management accounting. The interview is done with sixteen (16) companies. The practices in Algeria don’t have enough developed because two (2) of sixteen enterprises use a developed method, the method Activity based costing (ABC)