IMPORTANCE OF LITERATURE REGARDING THEHISTORICAL DEVELOPMENT OF MANAGEMENTACCOUNTING
As with study of any literature, it provides accountants withopportunities to improve their verbal abilities, both written and oral.
It familiarize accountants with the intellectuals and innovators whohave shaped how accounts proactive their profession.
It illustrate the state of the professionalism of the field.
It leads to an awareness of the controversial topics in the field.