Accounting for Managers: Interpreting accounting information for decision-making

ACCOUNTING AND ORGANIZATIONAL CULTURES 357 line. Business Managers are taking a maintenance holiday [i.e. neglecting maintenance ...

358 ACCOUNTING FOR MANAGERS a theory of inertia in operation, change being precipitated by crisis (cf. Starbuck & Hedberg, 1 ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 359 A cultural system incorporates, among other things, knowledge about envi- ronments, a ...

360 ACCOUNTING FOR MANAGERS looks to government for support (although a government conceptualized as a customer). Nevertheless, ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 361 standards were oriented towards doing a long-lasting thorough job. Govern- ment would ...

362 ACCOUNTING FOR MANAGERS Today, the belief in markets (as an optimal form of organization) seems to be firmly entrenched in A ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 363 Concluding comment The purpose of this paper is to articulate a cultural analysis of ...

364 ACCOUNTING FOR MANAGERS creating an underlying competitiveness in organizations, the preoccupation with the ‘‘bottom line’’ ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 365 Buroway, M.,Manufacturing Consent(Chicago, IL: University of Chicago Press, 1979). Bu ...

366 ACCOUNTING FOR MANAGERS Harris, M.,Cultural Materialism: the Struggle for a Science of Culture(New York: Random House, 1979) ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 367 Martin, J. & Siehl, C., Organizational Culture and Counterculture: An Uneasy Symb ...

368 ACCOUNTING FOR MANAGERS Starbuck, W. H., Congealing Oil: Inventing Ideologies to Justify Acting Ideologies Out, Journal of M ...

Glossary of Accounting Terms................................ Absorption costing A method of costing in which all fixed and varia ...

370 ACCOUNTING FOR MANAGERS Accruals accounting A method of accounting in which profit is calculated as the difference between i ...

GLOSSARY OF ACCOUNTING TERMS 371 Budget A plan expressed in monetary terms covering a future period of time and based on a defin ...

372 ACCOUNTING FOR MANAGERS Cost A resource sacrificed or forgone to achieve a specific objective (Horngrenet al.), defined typi ...

GLOSSARY OF ACCOUNTING TERMS 373 Creditors Purchases of goods or services from suppliers on credit to whom the debt is not yet p ...

374 ACCOUNTING FOR MANAGERS Feedforward The process of determining prospectively whether strategies are likely to achieve the ta ...

GLOSSARY OF ACCOUNTING TERMS 375 Intangible fixed assets Non-physical assets, e.g. customer goodwill or intellectual property (p ...

376 ACCOUNTING FOR MANAGERS Liquidity A measure of the ability of a business to pay its debts as they fall due – see also workin ...