Contents
Preface .................................................xiii
Acknowledgements........................................xvii
About the Author .........................................xix
PART I
Context of Accounting................................... 1
1 Introduction to Accounting ............................... 3
Accounting, accountability and the account .................... 3
A short history of accounting .............................. 5
The role of management accounting.......................... 6
Recent developments in management accounting................ 9
A critical perspective .................................... 10
Conclusion ........................................... 11
References............................................ 12
2 Accounting and its Relationship to Shareholder Value and Business
Structure............................................ 13
Capital and product markets............................... 13
Value-based management................................. 14
Accounting and strategy.................................. 17
Structure of business organizations .......................... 19
A critical perspective .................................... 21
Conclusion ........................................... 23
References............................................ 23