Accounting for Managers
Interpreting Accounting Information for Decision Making
- 544 pages
- English
- PDF
- Available on iOS & Android
Accounting for Managers
Interpreting Accounting Information for Decision Making
About This Book
The Canadian edition of Accounting for Managers: Interpreting Accounting Information for Decision-Making builds on the success of the original textbook that was published in the United Kingdom. This book was motivated by a need for a "decision-focused" accounting textbook for both MBA and undergraduate programs. The title of the book emphasizes the focus on accounting to meet the needs of managers. The material contained in the book stresses the interpretation (rather than the construction) of accounting information as well as a critical (rather than unthinking) acceptance of the underlying assumptions behind accounting. It is suitable for postgraduate and undergraduate students who are undertaking courses in accounting that do not lead to professional accreditation, and to practicing non-financial managers who need a better understanding of the role of accounting in their organizations.
This Canadian edition book has been adapted to include materials, examples and case studies with a Canadian focus. Part I provides a discussion of financial accounting, with particular focus on international financial reporting standards and practices. Part II concentrates on management accounting information for planning, decision-making and control, while Part III provides the supporting information including relevant readings that demonstrate some current research and literature in management accounting.
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Table of contents
- Cover
- Title page
- Copyright page
- About the Authors
- Preface
- Acknowledgments
- Contents
- PART I CONTEXT OF ACCOUNTING
- 1 Introduction to Accounting
- 2 Accounting and Its Relationship to Shareholder Value and Corporate Governance
- 3 Recording Financial Transactions and Accounting and Information Systems
- 4 Constructing Financial Reports: IFRS and the Framework of Accounting
- 5 Interpreting Financial Reports and Alternative Perspectives
- PART II USING ACCOUNTING INFORMATION FOR DECISION MAKING, PLANNING, AND CONTROL
- 6 Management Control
- 7 Inventory Management
- 8 Marketing Decisions
- 9 Operating Decisions
- 10 Human Resource Decisions
- 11 Accounting Decisions
- 12 Strategic Investment Decisions
- 13 Performance Evaluation of Business Units
- 14 Budgeting
- 15 Budgetary Control
- 16 Strategic Management Accounting
- PART III READINGS
- Glossary
- Answer Key for Self-Test Questions
- Index