The objective of this book is to convey a foundation knowledge of management accounting practice within the context of relevant theory. The book situates management accounting in its social and organisational context, before examining costing, decision-making, planning and control and performance measurement. The book is particularly well illustrated with examples, exercises and graded questions to ensure that students have plenty of opportunity to apply the techniques they have studied.
Management Accounting: Practice and Theory is aimed at students of accounting, finance and business taking a first course in management accounting, at either undergraduate or professional level.
Features
Underlying theme of accounting as a socially constructed communication activity with many practical applications and examples used to illustrate the point
Expressly grounded in theory, containing many references to further reading in the form of academic and professional journal articles, books, and government and professional committee reports
Clear explanations of difficult points
Use of case studies to set management accounting in its organisational and social context
Large quantity of exercises of different types, including case studies, objective test questions, and written and numerical questions graded from very simple tests of basic understanding through to complex examination style assessments
Theoretical elements are treated in an approachable and user-friendly style
Extensive website support with substantial numbers of additional questions