Accounting For Management Control
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Accounting for Management Control
Author: David Otley and Kenneth Merchant Clive Emmanuel
language: en
Publisher: Springer
Release Date: 2013-11-21
Covers all aspects of accounting management for both programmed and non-programmed activities. At the end of each chapter there is a set of exercises to facilitate understanding of the topics discussed and case studies have been included in the final chapter.
Readings in Accounting for Management Control
Author: David Otley and Kenneth Merchant Clive Emmanuel
language: en
Publisher: Springer
Release Date: 2013-12-19
This collection contains the main journal articles necessary to complement and support the established second edition of "Accounting for Management Control". The success of the text stems from the authors' commitment to examining management accounting in an organizational and behavioural context. Only in this way can the contribution to the management control system be evaluated. The articles contained in this volume follow the structure and content of the main book, providing deeper insights into those fundamental issues of accounting control systems design and indicating the direction of future developments in research. The collection contains articles with a variety of perspectives and range from as early as the 1950s through to the present. The inclusion of all these papers in one volume gives the student easier access to the body of work upon which the main text is based. A teacher's manual to be used in conjunction with the main text is also available. This book should be of interest to senior undergraduate students of accounting and finance, and university and polytechnic libraries.
Management Accounting and Control
Author: Michel Charifzadeh
language: en
Publisher: John Wiley & Sons
Release Date: 2017-10-30
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.