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Management Accounting (Springer Texts in Business and Economics)
by Peter Schuster Mareike Heinemann Peter ClearyThis textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer).The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience.
Management Accounting Case Book: Cases from the IMA Educational Case Journal
by Raef A. LawsonEnlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including: Strategic cost management (including product and service costing, cost allocation, and strategy implementation) Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC) Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance) Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.
Management Accounting Change: Approaches and Perspectives
by Danture Wickramasinghe Chandana AlawattageWritten by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
Management Accounting Research in Practice: Lessons Learned from an Interventionist Approach (Routledge Studies in Accounting)
by Petri Suomala Jouni Lyly-YrjänäinenMany scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active participation in the field is regarded as an asset rather than a liability. Despite the methodological debate on interventionist research, there is lack of empirical studies on how interventionist research actually helps to produce theories with such pragmatic relevance. The lack of empirical studies has, perhaps, resulted in a too narrow connotation to the research approach. This book attempts to shed light on the various nuances of interventionist research and the positions a researcher can occupy when trying to produce contributions associated with both theoretical and pragmatic relevance. This book is based on various research projects focusing on different aspects of management accounting during the past ten years. To spice up the academic debate, the book also provides managerial perspectives on interventionist management accounting research with interesting new insights. In addition to management accounting, the ideas of interventionist research can also be applied in other management fields.
Management Accounting Research: A Review and Annotated Bibliography (Routledge Library Editions: Accounting)
by Charles F. Klemstine Michael W. MaherThis bibliography presents a review of trends in management accounting research and a classified annotated listing of over 600 works in the area. It is intended to help the accounting researcher or student who wishes to review the development of the literature in management accounting over many years. The book traces this development from 1926 to 1982 through the primary academic journals. This review has focussed on accounting literature and includes only those works from outside the accounting literature that were seminal in defining and introducing a research area, and were frequently referenced in the accounting literature.
Management Accounting and Control: Tools and Concepts in a Central European Context
by Andreas Taschner Michel CharifzadehManagement accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.
Management Accounting for Beginners (Routledge Focus on Business and Management)
by Nicholas ApostolidesAccounting skills are increasingly important in many walks of life. In education, these skills are becoming vital beyond business, accounting and economics students; in work, accounting is no longer an outsourced specialism across all sectors. This concise book provides readers with a primer on accounting which focuses on its uses for managers. Beginning with the basics of financial accounting, the main part of the book focuses on the more applicable role and use of management accounting. Topics covered include budgeting, break-even analysis, performance measurement, and investment appraisal. Features to aid understanding include worked activities; discussion points and numerical example with answers. With additional online resources for further study, this unique and focused text will be welcomed by all those looking to develop an employable competency in accounting and finance.
Management Accounting in China and Southeast Asia: Empirical Studies on Current Practices (Contributions to Management Science)
by Rolf Ritsert Robert C. Rickards Kanitsorn TerdpaopongThis book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In today’s competitive global economy, it’s vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.
Management Accounting in Public Service Decision Making
by Malcolm J. ProwleRadical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.
Management Accounting in Supply Chains
by Andreas Taschner Michel CharifzadehCompanies more and more compete as integrated supply chains rather than as individual firms. Success of the entire supply chain (SC) determines the economic well-being of the individual company. With management attention shifting to supply chains, the role of management accounting (MAC) naturally must extend to the cross-company layer as well. MAC can make a significant contribution to SC success, but is faced with a multitude of problems and challenges when trying to do so.Students both in supply chain management (SCM) or management accounting (MAC) respectively, are typically not familiarized with these issues. There is still a clear gap in higher education teaching when it comes to management accounting in a cross-company setting. This textbook wants to fill the gap. It targets students who are already familiar with the fundamentals of accounting and now want to extend their expertise in the field of cross-company (or network) management accounting – with supply chains being the typical case in point. Practitioners might draw valuable insights from the text as well.This textbook has been developed for university courses conducted in English language, especially in Germany, Austria and Switzerland.Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.
Management Accounting in Supply Chains
by Andreas Taschner Michel CharifzadehIn today's business landscape, companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of each company involved. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. This book demonstrates how management accounting can make a significant contribution to supply chain success. It targets students who are already familiar with the fundamentals of accounting and want to extend their expertise in the field of cross-company (or network) management accounting. Practitioners will draw valuable insights from the text as well. This second edition includes a new Chapter on Digitalization and Supply Chain Accounting, as well as new opener cases to each chapter that provide real-world examples.Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.
Management Accounting in a Dynamic Environment
by Cheryl S. McWatters Jerold L. ZimmermanWhether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434
Management Accounting: An Integrative Approach (Vnr Series In Accounting And Finance)
by Kenneth A. Merchant Carol J. McNair-ConnollyAn intuitive and straightforward introduction to management accounting In the newly revised second edition of Management Accounting: An Integrative Approach, a team of distinguished accountants and educators delivers a comprehensive and authoritative discussion of key management accounting subjects. From business planning and analysis to the measurement and evaluation of performance, estimating costs, activity-based costing, and management accounting in large, complex organizations, this book covers every critical component of a rapidly evolving and centrally important subject. This latest edition includes updated data tables, revised practice problems, corrected and simplified formulas, new ???In the News??? and ???Looking Back??? sections, and updated figures. It is essential reading for students of business, managerial accounting, and related subjects.
Management Accounting: Principles and Applications
by Hugh Coombs David Hobbs D Ellis JenkinsThis book adopts a new and accessible approach to helping readers understand how management accounting contributes to decisions in a variety of organisational contexts. It sets out clear explanations of practical management accounting techniques in the context of the application of these techniques to decisions. It recognizes practice through case studies and summarises published research. Uniquely, it examines the analytical and critical issues that often influence decision makers operating within private and public sector organisations. Key features include: - Case studies of varying complexity that will allow students to work at their own level - Summaries of important research articles - Key learning objectives and end of chapter questions.
Management Across Cultures
by Richard M. Steers Carlos J. Sanchez-Runde Luciara Nardon Richard M. Steers Luciara NardonManagement practices and processes frequently differ across national and regional boundaries. What may be acceptable managerial behaviour in one culture may be counterproductive or even unacceptable in another. As managers increasingly find themselves working across cultures, the need to understand these differences has become increasingly important. This book examines why these differences exist and how global managers can develop strategies and tactics to deal with them. Key features: - Draws on recent research in anthropology, psychology, and management, to explain the cultural and psychological underpinnings that shape managerial attitudes and behaviours - Introduces a learning model to guide in the intellectual and practical development of managers seeking enhanced global expertise - Offers user-friendly conceptual models to guide understanding and exploration of topics - Summarizes and integrates the lessons learned in each chapter in applications-oriented 'Manager's Notebooks' - A companion website featuring course outlines, slides, and case studies is available at www. cambridge. org/management_across_cultures.
Management Across Cultures: Challenges and Strategies
by Richard M. Steers Carlos J. Sanchez-Runde Luciara NardonManagement practices and processes frequently differ across national and regional boundaries. What may be acceptable managerial behaviour in one culture may be counterproductive or even unacceptable in another. As managers increasingly find themselves working across cultures, the need to understand these differences has become increasingly important. This book examines why these differences exist and how global managers can develop strategies and tactics to deal with them. Key features: - Draws on recent research in anthropology, psychology, and management, to explain the cultural and psychological underpinnings that shape managerial attitudes and behaviours - Introduces a learning model to guide in the intellectual and practical development of managers seeking enhanced global expertise - Offers user-friendly conceptual models to guide understanding and exploration of topics - Summarizes and integrates the lessons learned in each chapter in applications-oriented 'Manager's Notebooks' - A companion website featuring course outlines, slides, and case studies is available at www. cambridge. org/management_across_cultures.
Management Across Cultures: Challenges, Strategies, And Skills
by Richard M. Steers Joyce S. Osland Betina Szkudlarek
Management Across Cultures: Developing Global Competencies (Third Edition)
by Richard M. Steers Luciara Nardon Sanchez-Runde Carlos J.The third edition of this popular textbook explores the latest approaches to cross-cultural management, as well as presenting strategies and tactics for managing international assignments and global teams. With a clear emphasis on learning and development, the text encourages students to acquire skills in multicultural competence that will be highly valued by their future employers. This has never been as important as now, in a world where, increasingly, all managers are global managers and where management practices and processes can differ significantly across national and regional boundaries.
Management Across Cultures: Developing Global Competencies. By Richard M. Steers, Carlos Sanchez-runde, Luciara Nardon
by Luciara Nardon Richard M. Steers Sanchez-Runde Carlos J. Ramanie Samaratunge Subramaniam Ananthram Di Fan Ying LuThe second edition of this popular textbook explores the latest approaches to cross-cultural management, as well as presenting strategies and tactics for managing international assignments and global teams. With a clear emphasis on learning and development, the text encourages students to acquire skills in multicultural competence that will be highly valued by their future employers. This has never been as important as now, in a world where, increasingly, all managers are global managers and where management practices and processes can differ significantly across national and regional boundaries. This new edition has been updated after extensive market feedback to include new features: a new chapter on working and living abroad; applications boxes showing how theories and key concepts can be applied to solve real-life management problems; student questions to encourage critical thinking; and updated examples and references. Supplementary teaching and learning materials are available on a companion website at www. cambridge. org/steers. In addition, recommended in-depth cases for each chapter are available at www. iveycases. com/CaseMateBrowse. aspx.
Management Aesthetics: Kitsch and Modern Organisations (Humanistic Management)
by Michał SzostakThis edited collection presents the complex theory of kitsch from aesthetic and artistic points of view, transposed into managerial and organisational fields. In the spirit of management aesthetics, on the ground of humanistic management, the central aim of the volume is to show that kitsch is a common phenomenon not only in art and culture but also in management, and its conscious perception and mindful use may be beneficial for achieving organisational and managerial goals efficiently. Due to the diverse research problems covered by particular chapters, no unified methodology is applied in the book; every author applied an optimal method for the selected topic. However, due to the complex and metaphysical character of the kitsch phenomenon, the only common fundament of all chapters is using the kitsch experience theory (Szostak and Sułkowski, 2020). The dominant analytical approach is qualitative, with extensive use of case studies, comparative analyses, and ethnographic focus. Despite this, some chapters also include the application of the quantitative approach for the hypotheses’ verification. This book makes a giant step ahead of its competitors by implementing the kitsch theory, especially the kitsch experience theory in a broad spectrum of managerial and organisational fields like marketing, advertising, brand management, business communication, entrepreneurship, leadership, decision-making, human resource management, corporate social responsibility, city space management, management of technology and innovation, and organisational culture. It should be a must-read for researchers, academics, practitioners, and advanced students in these fields.
Management Aptitude of Entrepreneurs (Garland Studies in Entrepreneurship)
by Dan J. KnutsonFirst Published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.
Management Audit Approach in Writing Business History: A Comparison with Kennedy’s Technique on Railroad History (Routledge Library Editions: Accounting)
by Allen L. BuresThis study adds both knowledge and method in the writing of business history. The author proposes that a preliminary management audit can be devised and utilized to gather data, analyse and compare longitudinally the quality of management existing in organizations. This book modifies a methodological tool for measuring, analysing and comparing managements to aid in the writing of business history. It establishes criteria and examples of excellent management from a sample of the USA’s first large-scale organization – the railroads. Prior to the 1870s the railroads were the only big business in the USA and the early ones emerged as a managerial problem which made obsolescent traditional structures and concepts and required effective management.
Management Basics: Grundlagen der Betriebswirtschaftslehre – dargestellt im Unternehmenslebenszyklus (FOM-Edition)
by Clemens Jäger Thomas HeupelLassen Sie sich mit diesem Buch in die Grundlagen der BWL einführenIm Zentrum dieses Buches über die Grundlagen der BWL steht der Unternehmenslebenszyklus von der Gründungs- bis zur Sättigungsphase. Sie erhalten eine Einführung in die Betriebswirtschaftslehre und die damit verbundenen Themenfelder, wie etwa:die Entwicklung eines Businessplansdie Erstellung von Marketingkonzeptendas Insolvenz- und Turnaround-Managementdie volkswirtschaftliche GesamtrechnungZiel des Buches ist es, die entscheidenden Aspekte der Unternehmensführung von der Gründungsphase bis zu einer möglichen Krisenphase zu verdeutlichen. Mit dem Unternehmenslebenszyklus verfolgen die Herausgeber einen integrierten Ansatz, um betriebswirtschaftliches Wissen in einem handlungsorientierten Zusammenhang zu vermitteln.Ein Überblick über die Inhalte des Grundlagenbuchs der BWLNach einer Einführung in das Unternehmertum erfolgt die Betrachtung der Gründungsphase. Dazu gehören:Das Finden einer GeschäftsideeDer Aufbau eines BusinessplansDie Grundlagen des Handelsrechts in DeutschlandDanach betrachten die Autoren die Phase des Unternehmenswachstums, in der die Grundlagen der Kosten- und Leistungsrechnung und der Bereich der Wachstumsfinanzierung erläutert werden. Darauf folgend erläutern sie die Reifephase, welche sich mit dem Basiswissen des Risiko- und Liquiditätsmanagements auseinandersetzt. Außerdem wird die Sättigungsphase in Form einer kurzen Einführung in Insolvenzrecht und Turnaround-Management behandelt.Abschließend geht das Buch auf die Besonderheiten der volkswirtschaftlichen Gesamtrechnung ein, um den Unternehmenslebenszyklus in den volkswirtschaftlichen Kontext zu setzen. Dieses Buch über die betriebswirtschaftlichen Grundlagen richtet sich vornehmlich an Studierende der Wirtschaftswissenschaften an der FOM Hochschule und weiterer Institute der BCW-Gruppe.
Management Bibliography
by Safari Content TeamBeing a manager today is more difficult than ever before. In additional to traditional management challenges, today's manager must also learn to manage more diverse teams in organizations facing more uncertainty and change. Changes in technology and economy have fundamentally reshaped not only how and where people work, but also what they are working on. As more people choose to stay in the workforce longer, managers must learn the unique styles, expectations, desires and ways to motivate each generation of employee. And, as teams become more diverse, a manager's ability to mediate and resolve conflicts becomes even more important. Workers today are also accustomed to working temporarily, or permanently, off site. We are seeing virtual and remote employees becoming more of the norm, instead of the exception. This shift in where people work means that managers accustomed to completely co-located teams must adapt and find new ways to delegate, maintain teamwork, monitor work performance and conduct effective meetings. Follow along in this Management Bibliography to learn how to excel in all of these areas of management and more.
Management Buy-Outs (Routledge Library Editions: Management)
by Michael Wright John CoyneThis book, originally published in 1985, examines the practical effects of management buy-outs in terms of improvements in financial and managerial performance and sets them in their general theoretical context. It opens by considering buy-outs from the standpoint of economic analysis, entrepreneurship and the wider economic implications for industrial restructuring. It goes on to look at the effects of buy-outs in practice in a range of case studies developed by the authors. These consider the financial, economic and managerial impacts. Finally, it discusses the implications of management buy-outs for government policy and presents some general conclusions. This title will be of interest to students of business studies and management.