Accounting for Managers explains how accounting information is used by non-financial managers. The book emphasises the interpretation, rather than the construction, of accounting information and encourages a critical, rather than 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.
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About 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
About the Author.
PART I: CONTEXT OF ACCOUNTING.
Introduction of Accounting.
Accounting and its Relationship to Shareholder Value and Business Structure.
Recording Financial Transactions and the Limitations of Accounting.
Management Control, Management Accounting and its Rational-Economic Assumptions.
Interpretive and Critical Perspectives on Accounting and Decision-Making.
Constructing Financial Statements and the Framework of Accounting.
PART II: USING ACCOUNTING INFORMATION FOR DECISION-MAKING, PLANNING AND CONTROL.
Interpreting Financial Statements and Alternative Theoretical Perspectives.
Human Resource Decisions.
Strategic Investment Decisions.
Performance Evaluation of Business Units.
PART III: SUPPORTING INFORMATION.
Research in Management Accounting, Conclusions and Further Reading.
Introduction to the Readings.
Glossary of Accounting Terms.
Appendices: Questions and Case Studies.