Management accounting : a review of contemporary developments

著者

書誌事項

Management accounting : a review of contemporary developments

Robert W. Scapens

Macmillan, 1991

2nd ed

  • :
  • : pbk

タイトル別名

Management accounting : a review of recent developments

大学図書館所蔵 件 / 全56件

この図書・雑誌をさがす

注記

Subtitle on cover: a review of recent developments

Bibliography: p. 223-231

Includes index

内容説明・目次

巻冊次

: ISBN 9780333553527

内容説明

A survey of the concepts and techniques in the development of management accounting in the academic literature from 1960 to 1980.

目次

  • Part 1 Management accounting - theory and practice: the conventional wisdom - the rise of management accounting, scope of management accounting
  • planning
  • cost classifications
  • control
  • costing
  • divisionalized organizations
  • implied assumptions of management accounting
  • management accounting practice - the gap between theory and practice, case studies. Part 2 Extension of quantitative models: statistical regression analysis - the least squares regression model, multiple regression
  • cost-volume-profit analysis - multiproduct C-V-P analysis, multi-product C-V-P analysis under uncertainty
  • variance investigation models - the decision theory approach, determining probabilities, an illustration, Bayes' Theorem. Part 3 Information costs and benefits: value of information - information costs, an ice-cream manufacturer, the value of imperfect information
  • information economics - the ice-cream manufacturer's problem, the role of information, Bayes' Theorem, the selection of an information system
  • simplified models and empirical studies - revisions to the 'complete' analysis, from of model simplification, illustration, implications for empirical work, comments on behavioural accounting research. Part 4 Current and future developments: cost allocation models - the textbook approach, allocations of joint costs, allocations of common costs
  • agency theory and management accounting - information asymmetry, limitations of the agency model, some general implications of agency theory, specific management accounting implications of agency theory, possible reasons for cost allocations
  • possible future developments - the dual nature of management accounting
  • activity-based costing - the modern production environment, illustration, potential and limitations.
巻冊次

: pbk ISBN 9780333553534

内容説明

Reviews from first edition: 'This book...is a comprehensive survey of published research and reported development in management accounting over the past two decades. As such, it is a worthwhile and easily assimilated 'state of the art' review.' David Fanning, British Accounting Review 'For anyone who wants to know where management accounting has been going, Scapens is an excellent guide...I recommend it to anyone who wants to catch up with what has been going on in management accounting theory. In fact, I know of no better way to do so.' David Solomons, Accounting and Business Research

目次

  • Part 1 Management accounting - theory and practice: the conventional wisdom - the rise of management accounting, scope of management accounting
  • planning
  • cost classifications
  • control
  • costing
  • divisionalized organizations
  • implied assumptions of management accounting
  • management accounting practice - the gap between theory and practice, case studies. Part 2 Extension of quantitative models: statistical regression analysis - the least squares regression model, multiple regression
  • cost-volume-profit analysis - multiproduct C-V-P analysis, multi-product C-V-P analysis under uncertainty
  • variance investigation models - the decision theory approach, determining probabilities, an illustration, Bayes' Theorem. Part 3 Information costs and benefits: value of information - information costs, an ice-cream manufacturer, the value of imperfect information
  • information economics - the ice-cream manufacturer's problem, the role of information, Bayes' Theorem, the selection of an information system
  • simplified models and empirical studies - revisions to the 'complete' analysis, from of model simplification, illustration, implications for empirical work, comments on behavioural accounting research. Part 4 Current and future developments: cost allocation models - the textbook approach, allocations of joint costs, allocations of common costs
  • agency theory and management accounting - information asymmetry, limitations of the agency model, some general implications of agency theory, specific management accounting implications of agency theory, possible reasons for cost allocations
  • possible future developments - the dual nature of management accounting
  • activity-based costing - the modern production environment, illustration, potential and limitations.

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