Author: David Otley and Kenneth Merchant Clive Emmanuel
Publisher: Springer
ISBN: 1489971386
Category : Business & Economics
Languages : en
Pages : 689

Get Book Here

Book Description

Author: Clive R. Emmanuel
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 540

Get Book Here

Book Description
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.

Author: Fredrik Nilsson
Publisher: Springer
ISBN: 3319137824
Category : Business & Economics
Languages : en
Pages : 148

Get Book Here

Book Description
This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.

Author: Norman B. Macintosh
Publisher: John Wiley & Sons
ISBN: 0470714476
Category : Business & Economics
Languages : en
Pages : 379

Get Book Here

Book Description
Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers

Author: Michel Charifzadeh
Publisher: John Wiley & Sons
ISBN: 352750821X
Category : Business & Economics
Languages : en
Pages : 418

Get Book Here

Book Description
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.

Author: Katia Corsi
Publisher: Springer
ISBN: 3319495380
Category : Computers
Languages : en
Pages : 342

Get Book Here

Book Description
This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).

Author: Jan Bergstrand
Publisher: Studentlitteratur AB
ISBN: 9789144052304
Category : Managerial accounting
Languages : en
Pages : 394

Get Book Here

Book Description
Bergstrand describes the aims and methods of management accounting with a view to creating a modern management control system in a large company, including various methods of product costing, extensive analyses of internal transfer pricing; budgeting; corporate investment analysis; and ways of evaluating divisions.

Author: Charles T. Horngren
Publisher: Prentice Hall
ISBN:
Category : Accounting
Languages : en
Pages : 616

Get Book Here

Book Description

Author: Robert Newton Anthony
Publisher: McGraw-Hill Europe
ISBN: 9780071254106
Category : Cost control
Languages : en
Pages : 768

Get Book Here

Book Description
Management Control Systems helps students to develop the insight and analytical skills required of today's managers. Students uncover how real-world managers design, implement, and use planning and control systems to implement business strategies. The 12th edition builds on the strengths of prior editions by offering a rich diversity of cases balanced with current content and research.

Author: Christopher S. Chapman
Publisher: OUP Oxford
ISBN: 9780191557835
Category : Business & Economics
Languages : en
Pages : 214

Get Book Here

Book Description
Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as: *Strategic measurement; *Strategic data analysis; *The Balanced Scorecard; *Capital budgeting; *Strategy coordination; Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.