書誌事項

Accounting for management control

Clive Emmanuel, David Otley and Kenneth Merchant

(VNR series in accounting and finance)

Chapman and Hall, 1990

2nd ed

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この図書・雑誌をさがす

注記

Bibliography: p. [490]-507

Includes indexes

内容説明・目次

内容説明

This 2nd edition offers a coherent and up-to-date text, which provides a synthesis of theory and research. Part 1 discusses business organizations; part 2 looks at the role that accounting can play in decision making; part 3 discusses the role of accounting in activities such as performance measurement and evaluation; part 4 looks at the role of accounting in management control; and part 5 is comprised of case studies. This second edition includes new examples and case studies that link the theory to real life situations, more end-of-chapter questions and increased emphasis on management control. This book should be of interest to intermediate and advanced students of accounting, business studies and management studies on degree, diploma and professional courses.

目次

  • Part 1 The context of management accounting: accounting for organizational control
  • the design of organizations
  • individual motivation and incentives
  • the management of business enterprises
  • controls in business organizations. Part 2 Accounting and programmed activities: accounting for decision making
  • budgetary planning. Part 3 Accounting for non-programmed activities: planning and control in a complex and uncertain world
  • performance measurement and evaluation
  • rewarding managerial performance
  • interdependence and transfer pricing
  • the capital investment decisions in the multidivisional company. Part 4 A framework for analysis: accounting for management control. Part 5 Case studies.

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