Accounting for Managers: Interpreting Accounting Information for Decision-Making, 2nd Edition

by paul c collier (Monash University )

• ISBN13: 9780470016091
• ISBN10: 0470016094
• Edition: 2nd
• Format: Paperback
• Copyright: 2006-05-01
• Publisher: WILEY

Summary

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.

Author Biography

Paul M. Collier is senior lecturer at Monash University in Australia and was previously senior lecturer in management accounting at Aston Business School in Birmingham. Having also 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

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

Using Accounting Information for Decision-Making, Planning and Control

Interpreting Financial Statements and Alternative Theoretical Perspectives

Marketing Decisions

Operating Decisions

Human Resource Decisions

Accounting Decisions

Strategic Investment Decisions

Performance Evaluation of Business Units

Budgeting

Budgetary Control

Supporting Information

Research in Management Accounting

Conclusions and Further Reading

Introduction to the Readings

Glossary of Accounting Terms

Appendices: Questions and Case Studies

Author Index

Subject Index

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