This introductory survey text is written to give students on executive or general MBA courses an overview of the role of accounting and finance in business, and is also suitable for undergraduates of business and management studies. The approch taken emphasises the conceptual underpinnings of the subject, and views it from the point of view of managers' need for information. Not least the book emphasises the increasing importance of general managers understanding the role played by their accounting and financial management colleagues. The book gives an appreciation of the three traditional subject divisions of financial accounting, management accounting and finance. The book is broad in scope and encompasses public sector as well as private sector organizations.
Auflage
Sprache
Verlagsort
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Editions-Typ
Illustrationen
Maße
Höhe: 246 mm
Breite: 189 mm
Dicke: 38 mm
Gewicht
ISBN-13
978-1-86152-904-6 (9781861529046)
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Schweitzer Klassifikation
John Glynn, University of Wollongong, Australia, Michael Murphy, Unjiversity of Kent at Canterbury Anne Abraham, University of Wollongong, Australia John Perrin, formerly University of Exeter
Autor*in
University of Wollongong, Australia
Überarbeitet von
Preface Abbreviations 1. THE NATURE AND PURPOSES OF ACCOUNTING AND ITS MANAGEMENT INTERFACE 2. THE BACKGROUND TO TRADITIONAL ACCOUNTING STATEMENTS. 3. THE PRINCIPAL ACCOUNTING STATEMENTS. 4. THE LEGAL AND QUASI-LEGAL BACKGROUND TO FINANCIAL REPORTING. 5. BUSINESS TAXATION. 6. AUDITING AND MANAGEMENT. 7. OBTAINING USEFUL INFORMATION FROM FINANCIAL STATEMENTS. 8. COMPARATIVE INTERNATIONAL FINANCIAL REPORTING. 9. FUNDING BUSINESS OPERATIONS. 10. CAPITAL STRUCTURE AND DIVIDEND DECISIONS. 11. THE ORGANISATION CONTEXT OF ACCOUNTING. 12. COST CONCEPTS AND MEASUREMENT 13. BUDGETARY PLANNING AND CONTROL. 14. ACCOUNTING AS A CONTROL SYSTEM. 15. ACCOUNTING AND WORKING-CAPITAL MANAGEMENT. 16. ACCOUNTING AND SHORT-TERM DECISIONS. 17. OVERHEADS, ACTIVITY-BASED COSTS AND PRICING. 18. ACCOUNTING AND LONGER-TERM DECISION-MAKING. 19. BUSINESS REORGANIZATION. 20. INTERNAL PERFORMANCE EVALUATION AND TRANSFER PRICING. 21. ACCOUNTING FOR SOCIAL RESPONSIBILITY AND THE ENVIRONMENT. 22. STRATEGIC BUSINESS ACCOUNTING. Notes. Glossary of terms. References and further reading.
