Accounting for managers
Subtitle: interpreting accounting information for decision-making
By: Paul M. Collier
Edition: 4th ed.
Publisher: Wiley
Published: 2012
Place of publication: Hoboken, N.J
Language: eng
ISBN-13: 9781119979678
Subjects: Managerial accounting; BUSINESS & ECONOMICS / Accounting / Managerial
Description: "This updated and revised fourth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques"--
Notes: Includes bibliographical references and index.
Table of contents: title: Machine generated contents note: Preface to the Fourth Edition Acknowledgements About the Author Part I. Context of Accounting 1. Introduction to Accounting 2. Accounting and its Relationship to Shareholder Value and Corporate Governance 3. Recording Financial Transactions and the Principles of Accounting 4. Management Control, Accounting and its Rational-Economic Assumptions 5. Interpretive and Critical Perspectives on Accounting and Decision Making Part II. The Use of Financial Statements for Decision Making 6. Constructing Financial Statements: IFRS and the Framework of Accounting 7. Interpreting Financial Statements 8. Accounting for Inventory Part III. Using Accounting Information for Decision Making, Planning and Control 9. Accounting and Information Systems 10. Marketing Decisions 11. Operating Decisions 12. Human Resource Decisions 13. Overhead Allocation Decisions 14. Strategic Investment Decisions 15. Performance Evaluation of Business Units 16. Budgeting 17. Budgetary Control 18. Strategic Management Accounting Part IV. Supporting Information Glossary of Accounting Terms Introduction to the Readings A. Cooper and Kaplan (1988). How cost accounting distorts product costs B. Otley, Broadbent and Berry (1995). Research in management control: an overview of its development C. Covaleski, Dirsmith and Samuel (1996). Managerial accounting research: the contributions of organizational and sociological theories D. Dent (1991). Accounting and organizational cultures: a field study of the emergence of a new organizational reality Solutions to Questions Index .