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Management Accounting
- Anthony A. Atkinson - Wilfrid Laurier University, Lazaridis School of Business & Economics, Canada
- Robert S. Kaplan - Harvard Business School, Harvard University, USA
- Ella Mae Matsumura - Wisconsin School of Business, Madison WI, USA
- S. Mark Young
Other Titles in:
Management Accounting
Management Accounting
January 2025 | 448 pages | Cambridge Business Publishers
Formerly published by Cambridge Business Publishers, now published by Sage
Management Accounting, Information for Decision Making, Seventh Edition prepares undergraduate and graduate business students to use management accounting information to make decisions that align organizations with strategic goals, drive continuous process improvement, and create sustainable value. Unlike traditional management accounting texts organized as a collection of disconnected topics, this book presents a coherent, unified structure built around the four perspectives of the balanced scorecard: financial, customer, internal process, and learning and growth. Content flows logically across chapters, showing how measurement systems support strategy formulation, execution, and control.
Written by leading scholars with extensive advisory experience across private, nonprofit, and public-sector organizations, the text emphasizes real managerial decisions. Students engage with practical problems and cases drawn from professional practice, including materials from the Institute of Management Accountants and Harvard Business School, making the book an excellent fit for management-oriented accounting courses.
Management Accounting, Information for Decision Making, Seventh Edition prepares undergraduate and graduate business students to use management accounting information to make decisions that align organizations with strategic goals, drive continuous process improvement, and create sustainable value. Unlike traditional management accounting texts organized as a collection of disconnected topics, this book presents a coherent, unified structure built around the four perspectives of the balanced scorecard: financial, customer, internal process, and learning and growth. Content flows logically across chapters, showing how measurement systems support strategy formulation, execution, and control.
Written by leading scholars with extensive advisory experience across private, nonprofit, and public-sector organizations, the text emphasizes real managerial decisions. Students engage with practical problems and cases drawn from professional practice, including materials from the Institute of Management Accountants and Harvard Business School, making the book an excellent fit for management-oriented accounting courses.
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About the Authors
Preface
Brief Table of Contents
Contents
Chapter 1: How Management Accounting Information Supports Decision Making
Chapter 2: Using Costs in Decision Making
Chapter 3: Decision Making and Management Accounting Information
Chapter 4: Accumulating and Assigning Costs to Products
Chapter 5: Activity-Based Costing Systems
Chapter 6: Measuring and Managing Customer Relationships
Chapter 7: Measuring and Managing Process Performance
Chapter 8: Measuring and Managing Innovation and Life-Cycle Costs
Chapter 9: Behavioral and Organizational Issues in Management Accounting and Control Systems
Chapter 10: The Balanced Scorecard and Strategy Map
Chapter 11: Using Budgets for Planning and Coordination
Chapter 12: Financial Control
Index
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