ABSTRACT
Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory.
Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it:
- shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy
- explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting
- provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories.
This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
TABLE OF CONTENTS
chapter 1|24 pages
Learning Management Accounting Change
part |2 pages
Part I Mechanistic approaches to management accounting
chapter 2|24 pages
Towards Mass Production and Bureaucracy
chapter 3|30 pages
Towards Product Costing
chapter 4|42 pages
Towards Profit Planning Through Budgeting
chapter 5|36 pages
Towards Management Control Through Budgeting
chapter 6|46 pages
Towards Economic Models of Decision-Making
part |2 pages
Part II Post-mechanistic approaches to management accounting
chapter 7|31 pages
Towards Customer Orientation and Flexible Manufacturing
chapter 8|43 pages
Towards Strategic Management Accounting
chapter 9|35 pages
Towards Cost Management
chapter 10|31 pages
Towards New Management Control and Governance in New Organizations
part |2 pages
Part III Rational perspectives on management accounting change
chapter 11|32 pages
Neoclassical Economic Theories of Management Accounting Change
chapter 12|28 pages
Towards Contingency Theory of Management Accounting
part |2 pages
Part IV: Interpretive and Critical Perspectives on Management Accounting Change