Management Accounting in a Dynamic Environment fosters critical thinking and ties management accounting to the broader organizational context. It helps students to learn techniques, but also to be intelligent, critical users of the accounting system.
Management Accounting in a Dynamic Environment fosters critical thinking and ties management accounting to the broader organizational context. It helps students to learn techniques, but also to be intelligent, critical users of the accounting system.
Cheryl S. McWatters is the Father Edgar Thivierge Chair in Business History and Professor of Accounting at the Telfer School of Management, University of Ottawa, Canada. She is editor of Accounting History Review, associate editor of the Journal of Operations Management and Accounting Perspectives , and on the editorial boards of the Accounting, Auditing & Accountability Journal and the Accounting Historians Journal, among others. An award-winning author and editor, Professor McWatters has published widely in accounting, operations management, and accounting and management history. Jerold L. Zimmerman is Professor Emeritus at the Simon School of Business, University of Rochester, USA. His co-authored research with Professor R.L. Watts, M.I.T., has received the prestigious American Accounting Association Seminal Contribution to the Accounting Literature Award. The Watts and Zimmerman research, which has come to be called 'positive accounting theory', seeks to understand the costs and benefits of various accounting procedures. A founding editor of the Journal of Accounting and Economics, one of the most highly cited accounting publications, Professor Zimmerman has published widely in accounting, finance, and managerial economics, including a number of textbooks in both accounting and managerial economics.
Inhaltsangabe
1. Why Accounting is Important in Organizations 2. Cost Behavior and Activity Costs 3. Measuring and Analyzing Product Costs 4. Managing Activities 5. Managing Organizations 6. Decentralized Organizations 7. Budgeting 8. Cost Allocations 9. Absorption Costing Systems 10. Variable Costing and Capacity Costs 11. Standard Costs and Variance Analysis 12. Short-Term Decisions and Constraints 13. Investment Decisions 14. Management Accounting In Agile Organizations
