Who coined the term management accounting?

The term "management accounting" was popularized by the American Accounting Association (AAA) in the 1950s, although its roots can be traced back to earlier practices in accounting and business management. The AAA sought to distinguish management accounting from financial accounting, emphasizing its role in internal decision-making and operational efficiency. While no single individual is credited with coining the term, the association's efforts helped define and formalize the concept within the field of accounting.