Contemplating Controversy

I read a source about the problem about management accounting.
It is an article titled, "What's Wrong With Management Accounting?" and is based on Van der Merwe's philosophy, "Management accounting philosophy I: Gaping holes in our foundation."

There are many problems the management accounting is encountering with.

"1) it holds management accounting in a state of ambiguity, confusion, and frustration,
2) if there is no truth, there is no basis for evaluating the various theories and approaches to management accounting,
3) frequent bias by those with vested interest in a particular approach causes arguments that range from factual
    statements to character assassination,
4) if there is no truth, there is no lie,
5) real progress is difficult since there is no underlying basis for critical thinking,
6) no common frame of reference makes it difficult to communicate with managers and others looking in from
    the outside (e.g., students and prospective students),
7) no convincing case can be made for the value of management accounting to the enterprise."

In order to solve these problems, two solutions were suggested. They are law of non-contradiction and the law of rational inference.However, there are drawbacks for both solutions.
Why do people need management accounting despite of all these problems?
It is because organizations need to operate in the most efficient and proficient way, all available resources must be chosen, organized and managed appropriately to accomplish the organizations goals and objectives.



Martin, James R. "What's Wrong with Management Accounting?" What's Wrong with Management Accounting? N.p., n.d. Web. 17 Oct. 2012. <http://maaw.info/ArticleSummaries/ArtSumVanderMerwe07(1).htm>.