The difference between cost accounting and management accounting is explained here in tabular form. The first difference is that cost accounting related to the recording and analysing of cost data is cost accounting but the accounting related to the producing information which is used by the management of the company is management accounting.
Supervision is a relationship that extends over time. The process of supervision occurs within the relationship established between the supervisor and supervisee. It is important to keep in mind that both the supervisor and supervisee contribute to the relationship and have responsibilities within the process.
A variety of definitions for clinical supervision exist. Differences typically reflect aspects of the authorâs discipline and training focus. Bernard and Goodyear (1998) offer this definition that has come to be accepted within the counseling profession: Supervision is an intervention that is provided by a senior member of a profession to a junior member or members of that same profession.