Management Accounting: (International Library of Management)

These two volumes aim to present an overview of management accounting. Aspects covered include cost analysis for planning and decision making, purposes and paradigms of management accounting, the impact of automation on cost accounting and research into management control.

Table of Contents:
Volume 1: Part 1 Background: the search for gain in markets and firms - a review of the historical emergence of management accounting systems, H. Thomas Johnson; management accounting - historical perspectives and challenges, Bikki Jaggi and Yaw M. Mensah; purposes and paradigms of management accounting - beyond economic reductionism, Martin Kelly and Michael J. Pratt; sense-making of accounting data as a technique of organizational diagnosis, Richard J. Boland; making sense of research into the organizational and social aspects of management accounting - a review of its underlying assumptions, Trevor M. Hopper and Andrew Powell; the process of change in management accounting - some field study evidence, John Innes and Falconer Mitchell; impact of automation on cost accounting, M. Kerremans et al; managerial accounting in France - overview of past tradition and current practice, Michel Lebas; Britain's railways - the predominance of engineering over accountancy during the inter-war period, D.M. Lawerenson; occupational role dimensions - the profession of management accounting, Michael Newman et al. Part 2 Cost analysis for planning and decision making: the costs and benefits of cost allocations, Jerold L. Zimmerman; is cost allocation just?, Nandan Choudhury; cost accounting in manufacturing - dawn of a new era, G.W. Plossl; how cost accounting distorts product costs, Robin Cooper and Robert S. Kaplan; management accounting education - a defense of criticisms, Barbara Reider and Gary Saunders; accounting for throughput - part 1 - the theory, David Dugdale and T. Colwyn Jones; throughput - part 2 - practice, David Dugdale and T. Colwyn Jones; activity based costing - activity-based information - a blueprint for world-class management accounting, H. Thomas Johnson. Part 3 Activity-based systems. Part 4 Other contemporary approaches. Volume 2: Part 1 Management control: managerial accounting systems and organizational control - a role perspective, Frank Collins; a multiple approach to organizational control, T.K. Das; research in management control - an overview of its development, David Otley et al; the measuring of organizational effectiveness - multiple domains and constituencies, M.A. Hitt. Part 2 Systems designs: planning management control systems, Franco Amigioni; designing an effective financial planning and control system, Scott S. Cowen and Kendall Middaugh II. Part 3 Budgeting: managerial roles and budgeting behaviours, Norman B. Macintosh and John J. Williams; budgetary participation motivation and managerial performance, Peter Brownell and Morris McInnes. Part 4 Implementation: a behavioural model for implementing cost management systems, Michael D. Shields and S. Mark Young; the dilemma of implementing controls - the case of managerial accounting, Chris Argyris. Part 5 Performance measurement. (Part contents).