管理會(huì)計(jì)可以被視為一個(gè)系統(tǒng)，有助于規(guī)劃不同的活動(dòng)的組織和不斷更新，該組織是否朝著正確的方向前進(jìn)的組織管理。計(jì)劃和控制是管理會(huì)計(jì)在企業(yè)組織的執(zhí)行兩個(gè)基本任務(wù)。

1. Introduction to Topic:
Management accounting may be regarded as a system that helps management in planning different activities of the organization and then consistently updating the organization that whether the organization is heading in the right direction (CIMA, 1998). Planning and controlling are the two essential tasks that management accountant within a business organization perform (Cooper, 1997). The planning task is performed through careful analysis while the controlling objective is accomplished through the development of different controlling techniques using standards and budgets. It is worth mentioning that the planning and controlling activities directed by the management accountant within a business organization is not only directed towards controlling the deviation and ensuring the proper utilization of different resources including human, financial, information and physical but are also increasingly used for the purpose of motivation and reward (Usry, et al., 2000). Realizing the significance of the controlling functions that the management accountant perform within a business organization, this paper will critically investigate the assertion that whether management accounting is overly concerned with controlling employees in organizations or it is just a general belief.

Table of Contents
1. Introduction to Topic: 3
2. Controlling Function and the Management Accountant: 3
3. Conclusion: 7
4. Works Cited 8