Additional Information
Book Details
Abstract
Pooling the expertise of leading researchers Issues in Management Accounting critically explores a broad range of issues in a concise, digestible style.
Both students and practitioners specialising in this area will find this book an essential guide to the many developments affecting management accounting theory and practice.
Table of Contents
| Section Title | Page | Action | Price |
|---|---|---|---|
| Cover | Cover | ||
| Issues in Management Accounting | i | ||
| Contents | v | ||
| List of contributors | xi | ||
| Introduction | xvii | ||
| Acknowledgements | xxiii | ||
| Part I The changing nature of management accounting | 1 | ||
| Management accounting and changing operations management | 3 | ||
| Introduction | 3 | ||
| Operations management: central issues | 4 | ||
| Management accounting – a problem for operations management | 10 | ||
| Conclusion | 21 | ||
| References | 23 | ||
| Further reading | 24 | ||
| Management accounting for consumerism | 27 | ||
| Introduction | 27 | ||
| Consumerism as a research agenda | 28 | ||
| Management accounting in an icon of consumer culture: the department store | 30 | ||
| Management accounting and ‘fast fashion’: the twenty-first century fashion chain | 35 | ||
| Conclusion | 41 | ||
| References | 43 | ||
| Further reading | 44 | ||
| Interactions between modern information technology and management control | 45 | ||
| Introduction | 45 | ||
| The development of IT for management accounting purposes | 45 | ||
| Ledger systems and ERP systems | 46 | ||
| The content of this chapter | 47 | ||
| Integration and elimination | 49 | ||
| Calculation and configuration | 52 | ||
| Organising and realising management control systems | 58 | ||
| Management of technology | 59 | ||
| Conclusion | 60 | ||
| References | 60 | ||
| Further reading | 62 | ||
| Appendix: Glossary | 63 | ||
| Globalisation and the international convergence of management accounting | 65 | ||
| Introduction | 65 | ||
| Governing global organisations: changing strategies and emerging needs | 67 | ||
| Growing global by acquisition: when the GE Way met a local culture | 72 | ||
| Vertical and lateral relations within Nestlé Waters | 76 | ||
| IT and ‘a-centred’ corporations: evidence from two globally operating organisations | 81 | ||
| Beyond compliance: the role of the finance organisation within integrated governance | 83 | ||
| Conclusion | 88 | ||
| References | 90 | ||
| Further reading | 92 | ||
| National culture and management control | 93 | ||
| Introduction | 93 | ||
| National culture | 94 | ||
| Cautions and criticisms of Hofstede’s culture | 98 | ||
| Management control systems | 100 | ||
| National culture and management control systems | 102 | ||
| Comparing the five national culture dimensions | 112 | ||
| Placing culture and cultural research in perspective | 113 | ||
| Conclusion | 114 | ||
| References | 115 | ||
| Further reading | 116 | ||
| The changing role of management accountants | 117 | ||
| Introduction | 117 | ||
| The traditional management accountant’s role | 117 | ||
| Background to the changing roles of management accountants | 119 | ||
| New and emerging roles | 121 | ||
| New skills requirements | 126 | ||
| Discussion | 127 | ||
| Conclusion | 131 | ||
| References | 131 | ||
| Further reading | 132 | ||
| Part 2 ‘New’ management accounting techniques | 133 | ||
| Strategic management accounting | 135 | ||
| Introduction | 135 | ||
| Strategy and information needs | 135 | ||
| Traditional management accounting and strategy | 137 | ||
| Components of strategic management accounting | 138 | ||
| Criticisms of strategic management accounting | 147 | ||
| Conclusion | 151 | ||
| References | 151 | ||
| Further reading | 153 | ||
| Activity-based costing and management: a critical review | 155 | ||
| Introduction | 155 | ||
| The emergence of ABC/M | 156 | ||
| Origins of ABC/M systems | 158 | ||
| Features of ABC/M | 160 | ||
| From ABC to ABC/M | 165 | ||
| ABC/M implementation | 166 | ||
| An evaluation of ABC/M | 170 | ||
| Conclusion | 172 | ||
| References | 172 | ||
| Further reading | 173 | ||
| The balanced scorecard | 175 | ||
| Introduction | 175 | ||
| The nature of the BSC | 176 | ||
| Research on the BSC | 178 | ||
| The nature of linkages | 179 | ||
| Promoting the BSC | 188 | ||
| Conclusion | 193 | ||
| References | 193 | ||
| Further reading | 195 | ||
| Appendix: Examples of the balanced scorecard | 196 | ||
| Strategic investment appraisal | 199 | ||
| Introduction | 199 | ||
| What are strategic investment decisions? | 199 | ||
| Models of strategic decision-making | 200 | ||
| Developing strategic appraisal approaches | 203 | ||
| Evidence from practice | 208 | ||
| Strategic appraisal and the investment decision-making process | 215 | ||
| Conclusion | 218 | ||
| References | 219 | ||
| Part 3 ‘New’ applications of management accounting | 243 | ||
| Does EVA add value? | 245 | ||
| Introduction | 245 | ||
| Performance measurement and decentralisation | 246 | ||
| The properties of EVA | 252 | ||
| Performance consequences of EVA: empirical evidence | 261 | ||
| Conclusions | 266 | ||
| References | 267 | ||
| Further reading | 241 | ||
| Management control in inter-organisational relationships | 269 | ||
| Introduction | 269 | ||
| Inter-organisational relationships – drivers and trends | 270 | ||
| Inter-organisational relationships – dyads and networks | 273 | ||
| Inter-organisational control in dyadic settings | 276 | ||
| Management control issues and theories in dyadic settings | 282 | ||
| Inter-organisational control in network settings | 285 | ||
| Management control issues and applied theories in network settings | 289 | ||
| Future prospects | 291 | ||
| Conclusion | 293 | ||
| References | 295 | ||
| Further reading | 296 | ||
| Management accounting and accountants in the public sector: the challenges presented by public–private partnerships | 297 | ||
| Introduction | 297 | ||
| New public management and the development of PPPs | 298 | ||
| PPP investment appraisal | 302 | ||
| Key issues for public sector management accountants in the procurement, management and evaluation of PPPs | 304 | ||
| Conclusion | 312 | ||
| References | 313 | ||
| Further reading | 315 | ||
| Knowledge resources and management accounting | 317 | ||
| Introduction | 317 | ||
| What is knowledge? | 317 | ||
| Knowledge typologies | 318 | ||
| Knowledge as a practice | 323 | ||
| Accounting for knowledge as a practice | 324 | ||
| Additional considerations: the economic characteristics of knowledge | 326 | ||
| The major cost drivers of knowledge | 328 | ||
| Management accounting and knowledge clues | 330 | ||
| Conclusion | 330 | ||
| References | 332 | ||
| Further reading | 332 | ||
| Part 4 Understanding management accounting change | 333 | ||
| Managing accounting change | 335 | ||
| Introduction | 335 | ||
| Studying management accounting change: a prelude | 336 | ||
| Factor studies | 337 | ||
| Process-orientated approaches | 344 | ||
| Towards a synthesis of perspectives | 352 | ||
| Conclusion | 353 | ||
| References | 354 | ||
| Further reading | 355 | ||
| Management accounting innovations: origins and diffusion | 357 | ||
| Introduction | 357 | ||
| Management accounting innovations and their origins | 358 | ||
| Why do innovations diffuse? A demand-side perspective | 360 | ||
| Why do innovations diffuse? A supply-side perspective | 362 | ||
| A dynamic perspective on the diffusion of management accounting innovations | 371 | ||
| Conclusion | 374 | ||
| Index | 445 |