How management accounting evolved with Lean principles.

Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434

A compilation of recent business press and academic articles designed to accompany Atkinson/Banker/Kaplan Young, Management Accounting. Each section of the book is introduced with a summary of the articles and their overall contribution to the topics. Each reading concludes with a set of questions designed to provoke thought and analysis on the part of the student. The Instructor's Guide details at what juncture each of the articles can be used with the main text.

This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus traditionally has been on the field of non-cooperative behaviour, but the area of cooperative game theory has developed rapidly and has received increasing attention. Intensive research, in combination with the changing culture of publishing, has produced a nearly unmanageable number of publications in the areas concerned. Therefore, one main purpose of this volume is providing an intensive analysis of the intersection of these areas. In addition, the book strengthens the relationship between the theory and the practical applications and it illustrates the two-sided relationship between game theory and management accounting: new game theoretic models offer new fields of applications and these applications raise new questions for the theory.

Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.

AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH;

A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.

In today's business landscape, companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of each company involved. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. This book demonstrates how management accounting can make a significant contribution to supply chain success. It targets students who are already familiar with the fundamentals of accounting and want to extend their expertise in the field of cross-company (or network) management accounting. Practitioners will draw valuable insights from the text as well. This second edition includes a new Chapter on Digitalization and Supply Chain Accounting, as well as new opener cases to each chapter that provide real-world examples. Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.

Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.