Readings in Management Accounting
3rd Edition
Published on 15. August 2000
Book
Paperback/Softback
250 pages
978-0-13-021458-4 (ISBN)
Description
A supplementary reader for all levels of Cost and Management Accounting courses.
This reader contains thirty-nine recent business press and academic articles-all representing state-of-the-art thinking and examples on a wide variety of management accounting topics in many types of service and manufacturing contexts. The articles parallel the contents of Management Accounting 3/e (Atkinson, et al.), but can be used with any core management and cost accounting text. While this book can be used to supplement any management or cost accounting text, the readings have been designed to accompany Anthony Atkinson, Rajiv Banker, R. S. Kaplan and S. Mark Young's textbook, Management Accounting, 3rd Edition (Prentice Hall, 2001). In addition, the Instructor's Manual keys the readings to other textbooks so that the casebook can also be used with these entries.
This reader contains thirty-nine recent business press and academic articles-all representing state-of-the-art thinking and examples on a wide variety of management accounting topics in many types of service and manufacturing contexts. The articles parallel the contents of Management Accounting 3/e (Atkinson, et al.), but can be used with any core management and cost accounting text. While this book can be used to supplement any management or cost accounting text, the readings have been designed to accompany Anthony Atkinson, Rajiv Banker, R. S. Kaplan and S. Mark Young's textbook, Management Accounting, 3rd Edition (Prentice Hall, 2001). In addition, the Instructor's Manual keys the readings to other textbooks so that the casebook can also be used with these entries.
More details
Edition
3rd edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 278 mm
Width: 217 mm
Thickness: 15 mm
Weight
733 gr
ISBN-13
978-0-13-021458-4 (9780130214584)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
S. Mark Young
Readings in Management Accounting
Book
09/2003
4th Edition
Pearson
€45.79
Article exhausted; check for reprint
Previous edition
Book
01/1997
2nd Edition
Prentice Hall
€40.84
Article exhausted; check for reprint
Person
S. MARK YOUNG is the KPMG Foundation Professor of Accounting and Professor of Management and Organization at the Marshall School of Business, University of Southern California. Dr. Young also serves as the Associate Dean for Academic Planning within the Marshall School. Professor Young received an A.B. from Oberlin College (Economics), an M. Acc. From the Ohio State University, and a Ph.D. from the University of Pittsburgh. He has published articles in such journals as The Accounting Review, Accounting, Organizations and Society, the Journal of Management Accounting Research, the Journal of Accounting Research, the Academy of Management Review, Accounting Horizons, the Journal of Cost Management, and the Journal of Marketing Research. Currently, he is Associate Editor of the Journal of Management Accounting Research, Advisory Editor for Management Accounting Research (Japan) and past Associate Editor of The Accounting Review. He also serves on the editorial boards of Accounting, Organizations and Society, The International Journal of Strategic Cost Management and Advances in Management Accounting.
Professor Young has received research grants from the National Science Foundation, the Consortium for Advanced Manufacturing International (CAM-1), the Institute of Management Accountants, the Institute of Internal Auditors and the Center for Innovation Management Studies. He has won four outstanding teaching awards at the undergraduate and graduate levels, including the Golden Apple Teaching Award at USC. Professor Young and co-author Professor Frank Selto won the 1994 Notable Contributions to the Management Accounting Literature Award given by the Management Accounting Section of the American Accounting Association. Dr. Young has given numerous presentations at universities or conferences worldwide. In 2000, the third edition of his textbook, Management Accounting (co-authored with Robert Kaplan, Anthony Atkinson and Rajiv Banker) and the accompanying text, Readings in Management Accounting will be published by Prentice Hall. Also in 2000, Harvard Business School Press will publish his book co-authored with Shannon Anderson, Implementing Activity Based Costing: Lessons Learned From the Automobile Industry.
Professor Young has received research grants from the National Science Foundation, the Consortium for Advanced Manufacturing International (CAM-1), the Institute of Management Accountants, the Institute of Internal Auditors and the Center for Innovation Management Studies. He has won four outstanding teaching awards at the undergraduate and graduate levels, including the Golden Apple Teaching Award at USC. Professor Young and co-author Professor Frank Selto won the 1994 Notable Contributions to the Management Accounting Literature Award given by the Management Accounting Section of the American Accounting Association. Dr. Young has given numerous presentations at universities or conferences worldwide. In 2000, the third edition of his textbook, Management Accounting (co-authored with Robert Kaplan, Anthony Atkinson and Rajiv Banker) and the accompanying text, Readings in Management Accounting will be published by Prentice Hall. Also in 2000, Harvard Business School Press will publish his book co-authored with Shannon Anderson, Implementing Activity Based Costing: Lessons Learned From the Automobile Industry.
Content
1. Management Accounting: Information That Creates Value.
Be Data Literate-Know What to Know, P. Drucker. Cost/Management Accounting: The 21st Century Paradigm,W. L. Ferrara. Management Accounting: In the Era of Electronic Commerce, A. Kogan, E F. Sudit, and M. A. Vasarhelyi.
2. A Framework for Management Accounting and Control Systems.
Strategic Cost Management and the Value Chain, J. Shank and V. Govindarajan. ABC and High Technology: A Story with a Moral, F. H. Selto and D. W. Jasinksi. ABC and Life-Cycle Costing for Environmental Expenditures, J. G. Kreuze and G. E. Newell.
3. Cost Management Concepts and Cost Behavior.
How Cost Accounting Distorts Product Costs, R. Cooper and R. S. Kaplan. What Are the Costs of Variability?, H. P. Roth and T. L. Albright. The Outsourcing Decision, R. E. Drtina.
4. Traditional Cost Management Systems.
Cost Management Concepts and Principles, R. Cooper. How Much Does that Product Really Cost?, N. Raffish. The Rise and Fall of Time-Based Manufacturing, W.M. Baker, T.D. Fry, and K. Karwan.
5. Activity Based Cost Management Systems.
Is ABC Suitable for Your Company?, T. L. Estrin, J. Kantor, and D. Albers. Customer Profitability Analysis: Challenges and New Directions, G. Foster, M. Gupta, L. Sjoblom. ABM Lifts Banks Bottom Line, R. B. Sweeny and J. W. Mays. Unbundling the Cost of Hospitalization, L. B. Carr.
6. Using Management Accounting Information for Activity and Process Decisions.
Accounting for Time: Reengineering Business Processes to Improve Responsiveness, A. F. Borthick and H. P. Roth. Designing an Information System Using Activity-Based Costing and the Theory of Constraints, R. Campbell, P. Brewer, and T. Mills. Effective Long-Term Cost Reduction: A Strategic Perspective, M. D. Shields and S. Mark Young.
7. Using Management Accounting Information for Pricing and Product Planning.
How Manufacturers Price Products, E. Shim, and E. F. Sudit. Activity-Based Costing for Marketing Distribution Channel Profitability, K. H. Manning.Formula for Success: Target Costing for Cost-Plus Pricing Companies, M. E. Bayou and A. Reinstein.
8. Using Management Accounting Information for Investment Decisions.
How ABC was Used in Capital Budgeting, S. Coburn, H. Grove and T. Cook. Analyzing Capital Investments in New Products, S. Kalagnanam, and S. K. Schmidt. Using Activity Based Management to Justify ERP Implementations, S. Gamster.
9. Management Accounting and Control Systems for Strategic Purposes: Assessing Performance Over the Entire Value Chain.
Control Tomorrow's Costs Through Today's Design, R. Cooper and W. Bruce Chew. The Elements of Supply Chain Management, T. Albright and S. Davis. Managerial Accounting and Environmental Compliance Costs, B. Hamner and C. H. Stinson. Implementing Management Innovations Successfully: Principles for Lasting Change, S. Mark Young.
10. Motivating Behavior in Management Accounting and Control Systems.
Using the Balanced Scorecard as a Strategic Management System, R. S. Kaplan and D. P. Norton. The Control Function of Management, K. A. Merchant. Why Incentive Plans Cannot Work, A. Kohn.
11. Using Budgets to Achieve Organizational Objectives.
Continuous Budgeting at the Hon Company, R. Drtina, S. Hoeger, and J. Schaub. Budgeting Gamesmanship, C. K. Bart. Budgeting Made Easy, S. Hornyak.
12. Organizational Design, Responsibility Centers and Financial Control.
Transfer Pricing with ABC, R. S. Kaplan, D. Weiss, and E. Desheh. What Is EVA, and How Can It Help Your Company?, P. A. Dierks and A. Patel. "Greening" with EVA, M. J. Epstein and S. David Young.
Be Data Literate-Know What to Know, P. Drucker. Cost/Management Accounting: The 21st Century Paradigm,W. L. Ferrara. Management Accounting: In the Era of Electronic Commerce, A. Kogan, E F. Sudit, and M. A. Vasarhelyi.
2. A Framework for Management Accounting and Control Systems.
Strategic Cost Management and the Value Chain, J. Shank and V. Govindarajan. ABC and High Technology: A Story with a Moral, F. H. Selto and D. W. Jasinksi. ABC and Life-Cycle Costing for Environmental Expenditures, J. G. Kreuze and G. E. Newell.
3. Cost Management Concepts and Cost Behavior.
How Cost Accounting Distorts Product Costs, R. Cooper and R. S. Kaplan. What Are the Costs of Variability?, H. P. Roth and T. L. Albright. The Outsourcing Decision, R. E. Drtina.
4. Traditional Cost Management Systems.
Cost Management Concepts and Principles, R. Cooper. How Much Does that Product Really Cost?, N. Raffish. The Rise and Fall of Time-Based Manufacturing, W.M. Baker, T.D. Fry, and K. Karwan.
5. Activity Based Cost Management Systems.
Is ABC Suitable for Your Company?, T. L. Estrin, J. Kantor, and D. Albers. Customer Profitability Analysis: Challenges and New Directions, G. Foster, M. Gupta, L. Sjoblom. ABM Lifts Banks Bottom Line, R. B. Sweeny and J. W. Mays. Unbundling the Cost of Hospitalization, L. B. Carr.
6. Using Management Accounting Information for Activity and Process Decisions.
Accounting for Time: Reengineering Business Processes to Improve Responsiveness, A. F. Borthick and H. P. Roth. Designing an Information System Using Activity-Based Costing and the Theory of Constraints, R. Campbell, P. Brewer, and T. Mills. Effective Long-Term Cost Reduction: A Strategic Perspective, M. D. Shields and S. Mark Young.
7. Using Management Accounting Information for Pricing and Product Planning.
How Manufacturers Price Products, E. Shim, and E. F. Sudit. Activity-Based Costing for Marketing Distribution Channel Profitability, K. H. Manning.Formula for Success: Target Costing for Cost-Plus Pricing Companies, M. E. Bayou and A. Reinstein.
8. Using Management Accounting Information for Investment Decisions.
How ABC was Used in Capital Budgeting, S. Coburn, H. Grove and T. Cook. Analyzing Capital Investments in New Products, S. Kalagnanam, and S. K. Schmidt. Using Activity Based Management to Justify ERP Implementations, S. Gamster.
9. Management Accounting and Control Systems for Strategic Purposes: Assessing Performance Over the Entire Value Chain.
Control Tomorrow's Costs Through Today's Design, R. Cooper and W. Bruce Chew. The Elements of Supply Chain Management, T. Albright and S. Davis. Managerial Accounting and Environmental Compliance Costs, B. Hamner and C. H. Stinson. Implementing Management Innovations Successfully: Principles for Lasting Change, S. Mark Young.
10. Motivating Behavior in Management Accounting and Control Systems.
Using the Balanced Scorecard as a Strategic Management System, R. S. Kaplan and D. P. Norton. The Control Function of Management, K. A. Merchant. Why Incentive Plans Cannot Work, A. Kohn.
11. Using Budgets to Achieve Organizational Objectives.
Continuous Budgeting at the Hon Company, R. Drtina, S. Hoeger, and J. Schaub. Budgeting Gamesmanship, C. K. Bart. Budgeting Made Easy, S. Hornyak.
12. Organizational Design, Responsibility Centers and Financial Control.
Transfer Pricing with ABC, R. S. Kaplan, D. Weiss, and E. Desheh. What Is EVA, and How Can It Help Your Company?, P. A. Dierks and A. Patel. "Greening" with EVA, M. J. Epstein and S. David Young.