Management Accounting as a Science: From Costs and Benefits Analysis of Productions to Strategic Planning of Uncertainty

This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the firm to the context often was a key to success. This article supports the innovative role of management accounting in the post-modern era, aimed at reducing the strategic dominance of the increasing uncertainty.