Management Accounting: Analysis and Interpretation - Couverture souple

McWatters, Cheryl; Zimmerman, Jerold; Morse, Dale

Couverture souple

ISBN 10 : 0273712470 ISBN 13 : 9780273712473

Editeur : Financial Times Prentice Hall, 2008

Synopsis

This book provides students and managers with an understanding of and appreciation of the strengths and limitations of an organisation’s accounting system. A key goal of the book is to allow them to be intelligent and critical users of the system. An analytical framework for organisational change is used throughout the book to underscore how organisations must adapt to create customer and organisational value. The text highlights the role of management accounting as an integral part of the organisation’s strategy and not a set of individual concepts and computations.

Organisational success is linked to the existence of an appropriate management accounting system. The book is framed within the context of a global economy, one increasingly affected by technological change, customer needs, regulatory requirements and competition. In such an environment, organisations must continue to evolve to keep pace with these major forces. Whether the accounting system is used for making planning decisions or used to measure and/or influence behaviours as part of the organisational control system, its purpose overall is to help the organisation create value through improved decision making and control.

A propos du livre

À propos de la quatrième de couverture

What is management accounting? How does it affect the decisions made in organizations and even the success or failure of organizations? In this new and innovative text, the authors present fresh perspectives on management accounting, assessing not only how it  currently functions, but how different approaches can fundamentally change the way businesses operate.

This book's key argument is that management accounting is integral to an organization's strategy and the creation of shareholder and customer value. In vibrant business environments, management accounting systems must respond dynamically, adapting to changes in customer preferences, global competition and rapidly evolving technologies. Creating customer value through more effective management accounting increases the organization’s value.

Features:

In-depth analysis of the relationship between management accounting theory and practice, with reference to real-life decision-making situations.

Detailed real-world case studies running throughout each chapter, provide readers a unique insight into the role and application of management accounting.

Self-study problems for each chapter, encourage critical thinking about management accounting issues.

Numerical exercises and problems test your understanding of management accounting theory and practice.

Analysis and interpretation problems at the end of every chapter allow you to practise working with financial information in a more detailed and rigorous way.

About the authors

Cheryl S. McWatters Ph.D. CMA is Professor of Accounting at the School of Business, University of Alberta.

Jerold L. Zimmerman Ph.D. is the Ronald L. Bittner Professor of Business Administration at the William E. Simon Graduate School of Business, University of Rochester.

Dale C. Morse is Professor of Accounting at the University of Oregon.

 

Détails de l'édition

• Éditeur: Financial Times Prentice Hall
• Date d'édition: 2008
• Langue: anglais
• ISBN 10: 0273712470
• ISBN 13: 9780273712473
• Reliure: Broché
• Numéro d'édition: 1
• Nombre de pages: 624
• Coordonnées du fabricant: non disponible
• Personne responsable: Riccardo Bacigalupo; riccardo.bacigalupo@sanoma.it; ; Sanoma Italia Via Arconati, 1 �; Milano; 20135; Italie