Contemporary Issues in Management Accounting
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Product details:
- Publisher OUP Oxford
- Date of Publication 9 March 2006
- ISBN 9780199283361
- Binding Paperback
- No. of pages464 pages
- Size 246x190x24 mm
- Weight 851 g
- Language English
- Illustrations Numerous figures and tables 0
Categories
Short description:
The book comprehensively covers established and emerging areas in the fast changing field of Management Accounting. Well established accounting practices such as budgeting, costing, responsibility accounting and capital investment analysis are discussed alongside innovative and emerging accounting based approaches to organizational control.
MoreLong description:
Over the past decade, management accounting has seen changes not just within existing domains of the field but has also witnessed extensions outside its established realms of activity. Wider systemic transformations including changes in political regimes, novel conceptions of management controls, the impact of globalising forces on commercial affairs, shifts in notions of effective knowledge management, governance and ethics, and technological advances, including the rise of broadband, have all impacted management accounting endeavours. The field is as fast changing as it has ever been. This book captures key facets of current thoughts, concerns and issues in management accounting.
The book consists of eighteen chapters written by distinguished scholars in the field. The topic areas covered in some chapters reflect established management accounting topics such as budgeting and responsibility accounting, contract theory analysis, contingency frameworks, performance measurement systems and strategic cost management which are considered within the perspective of changing concerns facing modern organizations and present day management thought. Other chapters deal with newly emerging concerns in management accounting, including network relations, integrated cost management systems, knowledge management pursuits, environmental management accounting and accounting and digitisation. Each chapter encompasses discussions of basic premises complemented by insights from modern day practice, research and thought. This makes the book particularly suitable for students in intermediate, advanced and executive level courses in management accounting. It also provides an extensive corpus of discussions which will inform those in practice. Readers interested in gaining direct insights into specialised management accounting areas will find this book to be an especially valuable reference source.
Table of Contents:
Foreword
Preface
New Measures in Performance Management
Analysis of Managerial Accounting Issues
Reframing Management Accounting Practice: A Diversity of Perspectives
Management Accounting and Digitization
The Contingent Design of Performance Measures
Integrated Cost Management
Capital Bugeting and Informational Impediments: A Management Accounting Perspective
Accounting and Strategy: Towards Understanding the Historical Genesis of Modern Business and Military Strategy
Modernising Government: The Calculating Self, Hybridisation and Performance Measurement
Analytics of Costing System Design
Understanding Management Control Systems and Strategy
Management Accounting, Operations and Network Relations: Debating the Lateral Dimension
Trends in Budgetary Control and Responsibility Accounting
Making Management Accounting Intelligible
Changing Times: Management Accounting Research and Practice from a UK Perspective
Strategic Cost Management: Upsizing, Downsizing, and Right(?)sizing
Environmental Management Accounting
Organization Control and Management Accounting in Context: A Case Study of the U.S. Motion Picture Industry
