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Accounting for Management Control by Clive R. Emmanuel,David T. Otley,Kenneth A. Merchant Pdf
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.
Financial Accounting and Management Control by Fredrik Nilsson,Anna-Karin Stockenstrand Pdf
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.
Management Accounting and Control by Michel Charifzadeh,Andreas Taschner Pdf
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.
Sustainability Accounting, Management Control and Reporting by Pierre Baret,Lucrezia Songini,Anna Pistoni Pdf
Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.
Management Accounting and Control Systems by Norman B. Macintosh,Paolo Quattrone Pdf
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
Management Accounting & Control Scales Handbook by Utz Schäffer Pdf
Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.
Management Control in a Voluntary Organization by Peter Booth Pdf
This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.
Accounting for Management Control by Jan Bergstrand Pdf
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.
Management Control Theory by A.J. Berry,J. Broadbent,D.T. Otley Pdf
First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.
Reshaping Accounting and Management Control Systems by Katia Corsi,Nicola Giuseppe Castellano,Rita Lamboglia,Daniela Mancini Pdf
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).
