Accounting for managers : interpreting accounting information for decision-making

XIX, 558 S.

graph. Darst.

24 cm

Machine generated contents note: Preface to the Fourth Edition Acknowledgements About the Author Part I. Context of Accounting 1. Introduction to Accounting 2. Accounting and its Relationship to Shareholder Value and Corporate Governance 3. Recording Financial Transactions and the Principles of Accounting 4. Management Control, Accounting and its Rational-Economic Assumptions 5. Interpretive and Critical Perspectives on Accounting and Decision Making Part II. The Use of Financial Statements for Decision Making 6. Constructing Financial Statements: IFRS and the Framework of Accounting 7. Interpreting Financial Statements 8. Accounting for Inventory Part III. Using Accounting Information for Decision Making, Planning and Control 9. Accounting and Information Systems 10. Marketing Decisions 11. Operating Decisions 12. Human Resource Decisions 13. Overhead Allocation Decisions 14. Strategic Investment Decisions 15. Performance Evaluation of Business Units 16. Budgeting 17. Budgetary Control 18. Strategic Management Accounting Part IV. Supporting Information Glossary of Accounting Terms Introduction to the Readings A. Cooper and Kaplan (1988). How cost accounting distorts product costs B. Otley, Broadbent and Berry (1995). Research in management control: an overview of its development C. Covaleski, Dirsmith and Samuel (1996). Managerial accounting research: the contributions of organizational and sociological theories D. Dent (1991). Accounting and organizational cultures: a field study of the emergence of a new organizational reality Solutions to Questions Index .

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