Description

For upper level undergraduate programs in accounting, finance and business.

The primary focus of this text is on understanding and using the concepts of contemporary management accounting for strategic business decisions. The text maps out contemporary changes to management accounting, explaining the major new techniques, practices and philosophies associated with the rise of strategic management accounting. It gives students a broad and succinct introduction to the issues at the forefront of best practice and academic research.

Features

• Nine case studies with related questions for group discussion in lecturers or tutorials
• End of chapter summary helps students identify the major themes of each chapter and acts as an excellent revision tool
• Key Terms to Learn helps students understand new and important terminology in this field
• End of chapter discussion questions for student revision or tutorial work
  

New to this Edition

• NEW pedagogical features include key learning objectives, discussion questions, reference list

Table of Contents

• Chapter 1 Accounting for strategic management: introduction and the conceptual framework
• Chapter 2 Vision, mission, goals, objectives and strategy typology
• Chapter 3 The basics of management control
• Chapter 4 Cost allocation and activity-based costing and activity-based management
• Chapter 5 Advanced manufacturing technology, JIT, target costing and product life-cycle costing
• Chapter 6 Quality costing, total quality management and management accounting systems
• Chapter 7 Value-chain analysis and accounting
• Chapter 8 Customer profitability analysis/customer accounting
• Chapter 9 Competitor analysis/competitor accounting
• Chapter 10 Responsibility accounting, financial performance measures, and transfer prices
• Chapter 11 Measuring non-financial performance
• Chapter 12 The balanced scorecard
• Chapter 13 Benchmarking analysis and management accounting
• Chapter 14 Incentive plans
• Chapter 15 Public sector management accounting and controls

Author

Professor Zahirul Hoque holds a Chair in Accounting at Deakin University. He has previously held positions at Charles Darwin University, Griffith University, Victoria University of Wellington and the University of Dhaka, Bangladesh. Professor Hoque’s research interests include the design and use of performance management systems in both the private and public sectors. He has published extensively in a wide variety of academic accounting journals.