Issues in Management Accounting e book
3rd Edition
Published on 26. April 2007
488 pages
978-1-4082-5029-7 (ISBN)
Description
Pooling the expertise of leading researchers Issues in Management Accounting critically explores a broad range of issues in a concise, digestible style.
Both students and practitioners specialising in this area will find this book an essential guide to the many developments affecting management accounting theory and practice.
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Trevor Hopper | Robert Scapens | Deryl Northcott
Issues in Management Accounting
Book
04/2007
3rd Edition
Pearson Education Limited
€61.89
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Content
- Front Cover
- Issues in Management Accounting
- Contents
- List of contributors
- Introduction
- Acknowledgements
- Part I The changing nature of management accounting
- Management accounting and changing operations management
- Introduction
- Operations management: central issues
- Management accounting - a problem for operations management
- Conclusion
- References
- Further reading
- Management accounting for consumerism
- Introduction
- Consumerism as a research agenda
- Management accounting in an icon of consumer culture: the department store
- Management accounting and 'fast fashion': the twenty-first century fashion chain
- Conclusion
- References
- Further reading
- Interactions between modern information technology and management control
- Introduction
- The development of IT for management accounting purposes
- Ledger systems and ERP systems
- The content of this chapter
- Integration and elimination
- Calculation and configuration
- Organising and realising management control systems
- Management of technology
- Conclusion
- References
- Further reading
- Appendix: Glossary
- Globalisation and the international convergence of management accounting
- Introduction
- Governing global organisations: changing strategies and emerging needs
- Growing global by acquisition: when the GE Way met a local culture
- Vertical and lateral relations within Nestlé Waters
- IT and 'a-centred' corporations: evidence from two globally operating organisations
- Beyond compliance: the role of the finance organisation within integrated governance
- Conclusion
- References
- Further reading
- National culture and management control
- Introduction
- National culture
- Cautions and criticisms of Hofstede's culture
- Management control systems
- National culture and management control systems
- Comparing the five national culture dimensions
- Placing culture and cultural research in perspective
- Conclusion
- References
- Further reading
- The changing role of management accountants
- Introduction
- The traditional management accountant's role
- Background to the changing roles of management accountants
- New and emerging roles
- New skills requirements
- Discussion
- Conclusion
- References
- Further reading
- Part 2 'New' management accounting techniques
- Strategic management accounting
- Introduction
- Strategy and information needs
- Traditional management accounting and strategy
- Components of strategic management accounting
- Criticisms of strategic management accounting
- Conclusion
- References
- Further reading
- Activity-based costing and management: a critical review
- Introduction
- The emergence of ABC/M
- Origins of ABC/M systems
- Features of ABC/M
- From ABC to ABC/M
- ABC/M implementation
- An evaluation of ABC/M
- Conclusion
- References
- Further reading
- The balanced scorecard
- Introduction
- The nature of the BSC
- Research on the BSC
- The nature of linkages
- Promoting the BSC
- Conclusion
- References
- Further reading
- Appendix: Examples of the balanced scorecard
- Strategic investment appraisal
- Introduction
- What are strategic investment decisions?
- Models of strategic decision-making
- Developing strategic appraisal approaches
- Evidence from practice
- Strategic appraisal and the investment decision-making process
- Conclusion
- References
- Further reading
- Performance measurement
- Introduction
- The measurement metrics
- Performance measurement to management
- Shareholder approaches to rewards
- Empirical evidence
- Case study: Lloyds TSB
- Conclusion
- References
- Further reading
- Part 3 'New' applications of management accounting
- Does EVA add value?
- Introduction
- Performance measurement and decentralisation
- The properties of EVA
- Performance consequences of EVA: empirical evidence
- Conclusions
- References
- Further reading
- Management control in inter-organisational relationships
- Introduction
- Inter-organisational relationships - drivers and trends
- Inter-organisational relationships - dyads and networks
- Inter-organisational control in dyadic settings
- Management control issues and theories in dyadic settings
- Inter-organisational control in network settings
- Management control issues and applied theories in network settings
- Future prospects
- Conclusion
- References
- Further reading
- Management accounting and accountants in the public sector: the challenges presented by public-private partnerships
- Introduction
- New public management and the development of PPPs
- PPP investment appraisal
- Key issues for public sector management accountants in the procurement, management and evaluation of PPPs
- Conclusion
- References
- Further reading
- Knowledge resources and management accounting
- Introduction
- What is knowledge?
- Knowledge typologies
- Knowledge as a practice
- Accounting for knowledge as a practice
- Additional considerations: the economic characteristics of knowledge
- The major cost drivers of knowledge
- Management accounting and knowledge clues
- Conclusion
- References
- Further reading
- Part 4 Understanding management accounting change
- Managing accounting change
- Introduction
- Studying management accounting change: a prelude
- Factor studies
- Process-orientated approaches
- Towards a synthesis of perspectives
- Conclusion
- References
- Further reading
- Management accounting innovations: origins and diffusion
- Introduction
- Management accounting innovations and their origins
- Why do innovations diffuse? A demand-side perspective
- Why do innovations diffuse? A supply-side perspective
- A dynamic perspective on the diffusion of management accounting innovations
- Conclusion
- References
- Further reading
- The relevance of the past
- Introduction
- History: what is past is prologue
- Does history inform the management accountant?
- Management accounting and the challenge of history
- Management accounting's ethics: the need to rethink
- Conclusion
- References
- Further reading
- Economic research on management accounting
- Introduction
- Decision-facilitating role of management accounting information
- Decision-influencing role of management accounting information
- Key assumptions
- Summary and potential for future research
- References
- Further reading
- Qualitative research on management accounting: achievements and potential
- Introduction
- Why do we need qualitative research on management accounting?
- Qualitative research and theory development
- Doing qualitative research: some guiding principles
- Common problems in qualitative management accounting studies
- The future potential of qualitative management accounting research
- Conclusion
- References
- Further reading
- Index
- Back Cover
