Compare and contrast the traditional view of the history of management accounting (Bromwich and Scapens 2016) with Hopper and Armstrong's (1991) view.

Management Accounting Theories (Source: Bromwich and Scapens, 2016, MAR, p.4) 40 Social and critical 35 theories 30 - - Contingency theory 25 -- Economic theories # of papers 20 15 . .* * * * No theory or unclear 10 Management control 5 and systems Psychological and social O psychological theories 1990-1994 1995-1999 2000-2004 2005-2009 2010-2014 . Social network theory n = 475 papers Fig. 1. Theoretical approaches over time.' Critical/ Labour Process / Hopper and Armstrong's View: Accounting and control systems influence how people behaviour in organisations. Some researchers argue that such systems are oppressive in nature and cause managers to View employees as machines or numbers to be managed without regard for the social impact of their decisions. For example, accountants in accountancy firms are controlled by the \"6-minute time unit'. History of Management Accounting (Source: Bromwich and Scapens, 2016, MAR, p.7) Business models incorporating a variety of stakeholders High As an objective: value maximisation: near universal Value added Basic EVA: high Complex EVA low. Suffers from not management considering other stake holders Beyond budgeting Low except enthusiastic users Re-engineering the Finance Department Very high Balanced scorecard Very high Activity based costing 20 percent usage by large firms; an accepted tool Divisionalization & transfer prices Flatter organisational structures; economic TPs dominated by legal TPs Agency, contingency theory, Low; mainly very general principles and language incorporated into practice management control 1987 1992 Early1990s Mid 1990s 2000s