Summary
Contents
Subject index
Management Accounting: Principles and Applications adopts a new and accessible approach to helping readers understand how management accounting contributes to decisions in a variety of organizational contexts. This book sets out clear explanations of practical management accounting techniques in the context of the application of these techniques to decisions. It recognizes practice through case studies and summarizes published research. Uniquely, it examines the analytical and critical issues that often influence decision makers operating within private and public sector organizations.
An Introduction to Management Accounting
An Introduction to Management Accounting
Key Learning Objectives
By the time you have finished studying this chapter, you should be able to:
- explain the meaning and nature of management accounting;
- describe the scope and content of management accounting;
- discuss the past and current issues affecting the evolution of management accounting;
- list key factors that need to be considered when designing management accounting systems.
The Nature and Role of Management Accounting
This chapter will introduce you to the world of management accounting by presenting an overview of the areas of work in which management accountants operate. It will commence by explaining the nature and scope of management accounting. You will see that management accounting is an evolving subject and that its nature and scope have changed and expanded over ...
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