Accounting For Managers
Interpreting Accounting Information for Decision-making
3rd Edition
Published on 6. March 2009
Book
Paperback/Softback
552 pages
978-0-470-77764-0 (ISBN)
Description
A new edition of a successful textbook on how accounting information is used by non-financial managers!
This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial managers use accounting information. Accounting for Managers emphasises the interpretation rather than the construction of accounting information and encourages a critical, rather than unthinking acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.
* Completely revised and updated examples throughout the book.
* Introduces three new chapters: Accounting for Inventory, Accounting Information Systems and Strategic Management Accounting.
* Includes new sections on professional ethics, customer profitability analysis, CVP for multiple products and weighted contribution margin for breakeven analysis, accounting for waste, environmental accounting.
* Expanded treatment of transfer pricing and budgeting sections.
More details
Edition
3., Auflage
Language
English
Place of publication
Chichester
United Kingdom
Publishing group
John Wiley and Sons Ltd
Target group
Professional and scholarly
Edition type
Revised edition
Illustrations
Illustrations
Dimensions
Height: 23.5 cm
Width: 18.9 cm
Thickness: 24 mm
Weight
1028 gr
ISBN-13
978-0-470-77764-0 (9780470777640)
Schweitzer Classification
Person
Paul M. Collier is Professor of Accounting at Monash University in Melbourne, Australia. He was previously at Aston Business School in Birmingham UK. Before becoming an academic, Paul was chief financial officer of a listed printing company and has worked in senior financial and general management positions in the UK and Australia. He has also conducted numerous executive education courses. Paul has been a board member and chair of the audit committee of a large UK housing association and an examiner for CIMA. This book is a result of his practical experience as a producer and user of accounting information as well as his teaching and training experience in the UK and Australia.
A comprehensive package of supplementary material is available on the book companion website at www.wileyeurope.com/college/collier, including PowerPoint slides, additional questions and solutions to the book and case study questions and solutions.
Content
About the Author
Preface to the 3rd Edition
Preface to the 2nd Edition
Acknowledgements
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, Management Accounting and its Rational-Economic Assumptions
5. Interpretive and Critical Perspectives on Accounting and Decision-Making
PART II The use of financial reports for decision-making
6. Constructing Financial Reports: IFRS and the Framework of Accounting
7. Interpreting Financial Reports and Alternative Perspectives
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. Accounting Decisions
14. Strategic Investment Decisions
15. Performance Evaluation of Business Units
16. Budgeting
17. Budgetary Control
18. Strategic Management Accounting
PART IV Supporting Information
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
Glossary of Accounting Terms
Solutions to Questions
Author Index Subject Index