Kategoria BISAC: Business & Economics >> Accounting - Managerial

• Contains contributions from over 120 world-renowned experts;
• Covers a wide range of topics in financial reporting, management accounting, auditing and social accounting;
• Focuses on the contribution of research to the analysis of existing accounting practices and to the development of new practices;
• Informs readers about different accounting topics and indicates how a variety of research perspectives can contribute to the debate over the future shape of accounting;
• Provides references to important sources in the academic and professional...

modern global businesses. This book sets out key strategic principles and then assesses how management accountancy can affect and direct these strategies. Engaging case studies reveal how theories and concepts translate into real business practice. Throughout, the book emphasizes:

- how accounting initiatives can trigger assessment and improvement of

performance management

- the importance of managerial decision making to good business practice

- how today's management...

Drawing upon cost accounting, mathematics, operations research, economics, and the behavioral sciences, Riahi-Belkaoui answers the call for a unique, multifaceted approach to the study of management accounting. His goal: to enhance performance in the essential tasks of cost estimation, allocation, planning, control, and performance evaluation. He covers the traditional techniques, but expands into quantitative methods and applications, then extends further into the behavioral unification of these techniques. His book is state of the art, ingenious in the way it adapts quantitative methods'...

Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself.

He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and...

Recent technological and environmental changes have shifted the operations of management control systems from meeting separate, individually based budgetary goals to management control techniques that emphasize group and team control structures. Accordingly, team-based management controls that incorporate normative, instrumental, and coercive controls are being used in complex organizations to monitor production quality and cost control, manage incentive systems, and design and implement management accounting systems. This book provides the first attempt to bring the theory of...