Accounting for Managers: Interpreting accounting information for decision-making
Acknowledgements The author acknowledges the indirect contribution of Stan Brignall at Aston to this text, which is in no small ...
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About the Author Dr Paul Collier Ph.D. (Warwick), B.Bus. (NSWIT), M.Comm. (NSW), Grad. Dip. Ed. (UTS), CPA (Aust.) is a lecturer ...
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Part I Context of Accounting Part I describes the context and role of accounting in business and provides some theoretical frame ...
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1 Introduction to Accounting This chapter introduces accounting and provides a short history of management accounting. It descri ...
4 ACCOUNTING FOR MANAGERS stakeholder perspective that users of accounting information include all those who may have an interes ...
INTRODUCTION TO ACCOUNTING 5 In this book, we acknowledge the role of the scorekeeping function in Chapters 6 and 7, while empha ...
6 ACCOUNTING FOR MANAGERS was the work of a monk, Luca Pacioli, in 1494. The first professional accounting body was formed in Ve ...
INTRODUCTION TO ACCOUNTING 7 The predecessor of management accounting, ‘cost accounting’, was reflected in the earlier title of ...
8 ACCOUNTING FOR MANAGERS žparticipation in the planning process at both strategic and operational levels, involving the establi ...
INTRODUCTION TO ACCOUNTING 9 the design of effective cost accounting, management control, and performance measurement systems’ ( ...
10 ACCOUNTING FOR MANAGERS These changes to the narrow view of accountants, from ‘bean-counters’ to more active participants in ...
INTRODUCTION TO ACCOUNTING 11 prosperity overtook political questions about the legitimacy of existing dynasties and technology ...
12 ACCOUNTING FOR MANAGERS accounting information provides a window through which the real activities of the organization may be ...
2 Accounting and its Relationship to Shareholder Value and Business Structure This chapter develops the two themes that were ide ...
14 ACCOUNTING FOR MANAGERS Thecost of capitalrepresents the cost incurred by the organization to fund all its investments, compr ...
ACCOUNTING AND ITS RELATIONSHIP TO SHAREHOLDER VALUE 15 Shareholders Financiers invest in shares lend money to earn dividends an ...
16 ACCOUNTING FOR MANAGERS Rappaport (1998) coinedshareholder value added (SVA)to refer to the increase in shareholder value ove ...
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