Accounting for Managers: Interpreting Accounting Information for Decision-Making / Edition 2

Accounting for Managers: Interpreting Accounting Information for Decision-Making / Edition 2

by Paul M. Collier
     
 

Accounting for Managers, 2nd Edition explains how accounting information is used by non-financial managers. The book emphasizes the interpretation, rather than the construction, of accounting information and encourages a critical, rather than an unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples

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Overview

Accounting for Managers, 2nd Edition explains how accounting information is used by non-financial managers. The book emphasizes the interpretation, rather than the construction, of accounting information and encourages a critical, rather than an unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries.

Product Details

ISBN-13:
9780470016091
Publisher:
Wiley
Publication date:
05/19/2006
Edition description:
REV
Pages:
536
Product dimensions:
7.50(w) x 9.33(h) x 0.98(d)

Meet the Author

Paul M. Collier lectures in accounting at Aston Business School in Birmingham. He also delivers management training in accounting for non-finance managers. Paul previously worked in senior financial and general management positions in the UK and Australia. This book is a result of his practical experience as a producer and user of accounting information, as well as his teaching and training experience.

Table of Contents

Preface
Acknowledgements
About the Author
Pt. IContext of Accounting1
1Introduction to Accounting3
2Accounting and its Relationship to Shareholder Value and Business Structure13
3Recording Financial Transactions and the Limitations of Accounting25
4Management Control, Management Accounting and its Rational-Economic Assumptions37
5Interpretive and Critical Perspectives on Accounting and Decision-Making55
6Constructing Financial Statements and the Framework of Accounting67
Pt. IIUsing Accounting Information for Decision-Making, Planning and Control81
7Interpreting Financial Statements and Alternative Theoretical Perspectives83
8Marketing Decisions103
9Operating Decisions121
10Human Resource Decisions141
11Accounting Decisions155
12Strategic Investment Decisions181
13Performance Evaluation of Business Units195
14Budgeting207
15Budgetary Control225
Pt. IIISupporting Information245
16Research in Management Accounting, Conclusions and Further Reading247
17Introduction to the Readings253
Glossary of Accounting Terms369
AppQuestions and Case Studies381
Author Index467
Subject Index469

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