Management Accounting

7. Auflage 2024
ISBN: 978-1-5268-4980-9
Verlag: McGraw-Hill Education Ltd

Buch, Englisch, 874 Seiten, Format (B × H): 192 mm x 259 mm, Gewicht: 1642 g

Management Accounting is a market-leading textbook that offers comprehensive coverage of cost and management accounting, understanding information for decision making, planning and controlling budgets and reporting, and understanding performance management in a strategic context.

The much anticipated seventh edition places special emphasis on employability skills, and spotlights latest environmental, social and governance considerations. The book offers a balanced discussion of management accounting theory and practice and has been tailored specifically to courses across the UK and Europe. Retaining its student-friendly writing style and practical approach, it is the ideal text for students studying management accounting, from introductory through to advanced levels.

Key Features: - Clear, user-friendly style
- Focus on Practice boxes in every chapter illustrate precisely how management accounting theory affects companies, using examples from well-known companies and industry sectors.
- Management Accounting in Action dialogues demonstrate topical issues in real world scenarios.
- Chapter links throughout provide quick cross-referencing to show the connections between topics.
- Review Questions designed to test you on material learned in a more formal style.

New to this Edition: - Brand new Focus on Employability boxes based on the CGMA Competency Framework to showcase the variety of job roles within the field of accountancy, and to highlight key skills they may require.
- Updated discussions and new sections on sustainability and corporate social responsibility, big data and data analytics, risk management post COVID-19, and graphing skills.
- Fully updated questions, exercises, problems, and cases are categorized by level of difficulty to offer progressive learning for students.

- Applying Excel Exercises have been expanded to further support student Excel skills

Available on McGraw Hill’s Connect®, the well-established online learning platform, which features our award-winning adaptive reading experience as well as resources to help faculty and institutions improve student outcomes and course delivery efficiency. To learn more, visit mheducation.co.uk/connect Carsten Rohde is Professor of Cost and Management Accounting and Head of Department at Copenhagen Business School in Denmark. His interest concerns both management accounting and management control. His research includes accounting information systems, budgeting and beyond, cost accounting, management control systems, profitability measurement and transfer pricing. Will Seal was Emeritus Professor of Management Accounting at Loughborough University, having previously held Chairs at the Universities of Essex and Birmingham. His research interests included accounting for hotels and hospitality, supply chains and relational contracting; management accounting in local government; management control in shared service centres; management control and corporate governance.Karen Mustard is Programme Leader of BSc International Accounting Top Up at University of Northampton in the UK and Senior Lecturer in Management Accounting. Her main area of interest is the use of performance metrics to manage performance and to align manager behaviour with the organization’s strategy.

This European edition is originally based on the Managerial Accounting text by Ray H. Garisson and Eric W. Noreen.

Autoren/Hrsg.

Rohde, Carsten

Seal, Will

Mustard, Karen

Garrison, Ray

Noreen, Eric

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen

Inhaltsverzeichnis

Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour
1. Management accounting and the business environment
2. An introduction to cost terms, concepts and classifications
3. Cost behaviour: analysis and use
4. Job-order and service department costing
5. Process costing
Part 2: Information for decision making
6. Cost-volume-profit relationships
7. Profit reporting under variable costing and absorption costing
8. Performance measurement and reporting on segments
9. Activity-based costing
10. Relevant costs for decision making
Part 3: Planning and control
11. Standard costs and variance analysis
12. Flexible budgets and performance reporting
13. Profit planning and the role of budgeting
14. Capital investment decisions
15. Pricing and intra-company transfers
Part 4: Value metrics and performance management in a strategic context
16. Strategic management accounting and the balanced scorecard
17. Management control, risk and corporate governance
18. Business process management: towards the lean operation
19. Strategic perspectives on cost management

Über Autor(innen)

Noreen, Eric
Eric W. Noreen has taught at INSEAD in France and the Hong Kong Institute of Science and Technology and is emeritus professor of accounting at the University of Washington. Currently, he is the Accounting Circle Professor of Accounting, Fox School of Business, Temple University. 

He received his BA degree from the University of Washington and MBA and PhD degrees from Stanford University. A Certified Management Accountant, he was awarded a Certificate of Distinguished Performance by the Institute of Certified Management Accountants. 

Professor Noreen has served as associate editor of The Accounting Review and the Journal of Accounting and Economics. He has numerous articles in academic journals including the Journal of Accounting Research; The Accounting Review; the Journal of Accounting and Economics; Accounting Horizons; Accounting, Organizations and Society; Contemporary Accounting Research; the Journal of Management Accounting Research; and the Review of Accounting Studies. 

Professor Noreen has won a number of awards from students for his teaching.

Rohde, Carsten
Carsten Rohde is Professor of Cost and Management Accounting at Copenhagen Business School in Denmark.

Seal, Will
Will Seal is Professor of Management Accounting and Director of the Postgraduate Research Training Programme at Loughborough University Business School, UK.

Garrison, Ray
Ray H. Garrison is emeritus professor of accounting at Brigham Young University, Provo, Utah. He received his BS and MS degrees from Brigham Young University and his DBA degree from Indiana University. 

As a certified public accountant, Professor Garrison has been involved in management consulting work with both national and regional accounting firms. He has published articles in The Accounting Review, Management Accounting, and other professional journals. Innovation in the classroom has earned Professor Garrison the Karl G. Maeser Distinguished Teaching Award from Brigham Young University.