Strategizing Management Accounting

Strategizing Management Accounting

Written by two recognized accounting experts, this book is vital reading for all students of management accounting and will also be a useful supplementary resource for those wanting to understand and research accounting's vital role in ...

Author: Chandana Alawattage

Publisher: Routledge

ISBN: 9781317667025

Category: Business & Economics

Page: 404

View: 315

The theory and practice of management accounting should be seen within the context of varieties of global capitalism, to appreciate its role as a 'calculative technology of capitalism' which is practiced on factory floors, corporate boards, computer networks, spreadsheets, and so forth. This new textbook is the first to introduce the field from a rounded social science perspective. Strategizing Management Accounting offers a theoretical discussion on management accounting’s strategic orientation by accommodating two interrelated lines of analyses, from historical and contemporary perspectives. The book illustrates how 'new management accounting' has evolved into the form in which it exists today in its neoliberal context and how those new management accounting practices have become manifestos for the managers, as calculative technologies of decision making, performance management, control, corporate governance, as well as global governance, and development within various forms of organizations across the globe. Each chapter draws on Foucauldian analysis of biopolitics explaining how neoliberal market logic informs a set of strategies and mechanisms through which various social entities and discourses are made governable by considering them as biopolitical entities of global governance. Written by two recognized accounting experts, this book is vital reading for all students of management accounting and will also be a useful supplementary resource for those wanting to understand and research accounting's vital role in contemporary society.
Categories: Business & Economics

Management Accounting in Support of Strategy

Management Accounting in Support of Strategy

This book, rather than just explain the techniques, takes a different approach and utilises the strategic management framework to indicate how management accounting can aid the strategic management process and hence strategic decision ...

Author: Graham S. Pitcher

Publisher:

ISBN: 1947843818

Category: Business & Economics

Page: 197

View: 561

In the 1980's and 1990's management accounting was criticised for being too operationally focused and failing to aid strategic decision making. As a response the term strategic management accounting, along with new techniques, were promoted to address the issue. Despite the emergence of articles and books explaining the strategic management concepts and techniques, the term has not become an accepted element in the lexicon of accounting practitioners. Research, however, suggests that practitioners do use a variety of management accounting techniques to support the achievement of strategic objectives. This book, rather than just explain the techniques, takes a different approach and utilises the strategic management framework to indicate how management accounting can aid the strategic management process and hence strategic decision making. It takes the view that management accounting should aid management decision making whether it be operational, business or strategic. A range of strategy models and accounting techniques are covered in the book together with an explanation of how they can be combined to aid the analysis, development, implementation and evaluation of strategy. The book will aid students who are studying accounting courses as well as those studying courses for which business strategy forms a part of the content. There are books that cover accounting techniques, and books that cover strategy models, but few that emphatically link the two together to provide guidance on how management accounting can aid the strategic management process. The book will also benefit practitioners wishing to understand how the accountant can make a significant contribution to the strategic management of an organisation to ensure its continued success.
Categories: Business & Economics

Management Accounting in Support of Strategy

Management Accounting in Support of Strategy

The book will also enable practicing accountants to understand how they can make a significant contribution to the success of their organization by demonstrating how management accounting can be used in support of strategy.

Author: Graham S. Pitcher

Publisher: Business Expert Press

ISBN: 9781947843820

Category: Business & Economics

Page: 212

View: 941

Management Accounting in Support of Strategy explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control. If the management accountant is to add value to the business they need to understand how the business works. The toolbox available to the management accountant does not just contain the accounting techniques, but also includes the strategy models and frameworks described in this book. Armed with this array of tools the management accountant is well placed to add significant value to the business. The reader will gain an understanding of the strategic management framework, strategic models and tools, and how management accounting can support the strategic management process. It will be beneficial for undergraduate and postgraduate course students studying strategy or management accounting. The book will also enable practicing accountants to understand how they can make a significant contribution to the success of their organization by demonstrating how management accounting can be used in support of strategy.
Categories: Business & Economics

Strategic Management Accounting

Strategic Management Accounting

The author addresses strategic management accounting as a continuous process of analysis, planning and control.

Author: Keith Ward

Publisher: Routledge

ISBN: 9780750601108

Category: Business & Economics

Page: 307

View: 592

* Challenging and provocative book * Shows how management accounting techniques can be integrated into the strategic decision making process * Extensive use of practical examples from a variety of contexts.An introduction to business strategy for management accountants, financial accountants or managers with an accounting orientation. The book places management accounting clearly within the context of strategic management of the business. Offers qualified accountants a sound introduction to strategic management, and with practical examples and mini-cases provided throughout, this book is comprehensive yet concise. Keith Ward addresses strategic management accounting as a continuous process of analysis, planning and control. Management accounting is about supplying the right information to the right people at the right time, and this can only be expressed in the context of the business strategy and strategic plan. The implementation of appropriate management accounting systems to complement different strategies is discussed in detail. Applications and examples include multinational organizations, non-profit organizations and varying organizational structures. Finally the author covers methods of using management accounting for strategic advantage. Challenging and provocative book Shows how management accounting techniques can be integrated into the strategic decision making process Extensive use of practical examples from a variety of contexts
Categories: Business & Economics

Strategic Management Accounting Volume I

Strategic Management Accounting  Volume I

This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls.

Author: Vassili Joannidès de Lautour

Publisher: Springer

ISBN: 9783319929491

Category: Business & Economics

Page: 281

View: 347

This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date management control issues in the public sector, forecasting, budgeting and controls in international organisations.
Categories: Business & Economics

CIMA Official Learning System Management Accounting Business Strategy

CIMA Official Learning System Management Accounting Business Strategy

This edition includes: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * Q & A's CIMA Learning Systmes are the only study materials endorsed and ...

Author: Neil Botten

Publisher: Butterworth-Heinemann

ISBN: 9780080561066

Category: Business & Economics

Page: 672

View: 512

The 2008 edition of CIMA's Official Learning Systems has been written in conjunction with the Examiner to fully reflect what could be tested in the exam. Fully revised and now in 2 colour, paperback format the 2008 Learning Systems provide complete study material for the May and November 2008 exams. This edition includes: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * Q & A's CIMA Learning Systmes are the only study materials endorsed and recomended by CIMA * The Official Learning Systems are the only study materials endorsed by CIMA * Fully revised with new examples and case studies * Written by the Examiner * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice
Categories: Business & Economics

Management Accounting Practice and Strategic Behavior

Management Accounting Practice and Strategic Behavior

Oliver Gediehn examines the determinants of managerial long-term (growth) orientation.

Author: Oliver Gediehn

Publisher: Springer-Verlag

ISBN: 3834915351

Category: Business & Economics

Page: 195

View: 869

Oliver Gediehn examines the determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term goals and myopic management behavior.
Categories: Business & Economics

Strategizing Management Accounting

Strategizing Management Accounting

Improvement of national competitiveness, gender equality, labour empowerment, participative planning and budgeting, ... 10.3 New vistas of management accounting in interfirm relations The above transition from hierarchies to ...

Author: Chandana Alawattage

Publisher: Routledge

ISBN: 9781317667032

Category: Business & Economics

Page: 404

View: 592

The theory and practice of management accounting should be seen within the context of varieties of global capitalism, to appreciate its role as a 'calculative technology of capitalism' which is practiced on factory floors, corporate boards, computer networks, spreadsheets, and so forth. This new textbook is the first to introduce the field from a rounded social science perspective. Strategizing Management Accounting offers a theoretical discussion on management accounting’s strategic orientation by accommodating two interrelated lines of analyses, from historical and contemporary perspectives. The book illustrates how 'new management accounting' has evolved into the form in which it exists today in its neoliberal context and how those new management accounting practices have become manifestos for the managers, as calculative technologies of decision making, performance management, control, corporate governance, as well as global governance, and development within various forms of organizations across the globe. Each chapter draws on Foucauldian analysis of biopolitics explaining how neoliberal market logic informs a set of strategies and mechanisms through which various social entities and discourses are made governable by considering them as biopolitical entities of global governance. Written by two recognized accounting experts, this book is vital reading for all students of management accounting and will also be a useful supplementary resource for those wanting to understand and research accounting's vital role in contemporary society.
Categories: Business & Economics

Controlling Strategy

Controlling Strategy

Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened.

Author: Christopher S. Chapman

Publisher: OUP Oxford

ISBN: 0191557838

Category: Business & Economics

Page: 204

View: 617

Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as: *Strategic measurement; *Strategic data analysis; *The Balanced Scorecard; *Capital budgeting; *Strategy coordination; Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.
Categories: Business & Economics

Value Creation in Management Accounting and Strategic Management

Value Creation in Management Accounting and Strategic Management

Management accounting and alignment with strategy can improve performance. This book looks at management accounting changes and at the emerging role of management accounting in strategy making.

Author: Satoshi Sugahara

Publisher:

ISBN: 1119419921

Category: Managerial accounting

Page: 165

View: 619

Categories: Managerial accounting

Cima P6

Cima   P6

Author: BPP Learning Media (Firm)

Publisher:

ISBN: 0751752894

Category: Accounting

Page:

View: 959

Categories: Accounting

Management Accounting in Enterprise Resource Planning Systems

Management Accounting in Enterprise Resource Planning Systems

While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants. • This ...

Author: Severin Grabski

Publisher: Butterworth-Heinemann

ISBN: 0080964109

Category: Business & Economics

Page: 176

View: 701

Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independent of, rather than integrated with Enterprise Resource Planning (ERP) Systems. While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants. • This report provides a theoretical basis for studying the impact of Enterprise Resource Planning (ERP) systems on management accounting and provides critical insights into the opportunities provided by ERP systems for the most efficient use of management accounting techniques. • The seven UK case studies of ERP implementations reveal the correlation between the success of the system implementation and the development of the role of management accountants in business partners thereby identifying the changes and skills required of management accountants. • The book provides guidance to management accountants on the changes they need to make in order to achieve the most from an ERP system implementation.
Categories: Business & Economics

Business Planning and Control

Business Planning and Control

Practising managers will also find this book provides an alternative to many traditional management accounting and business planning texts.

Author: Bruce Bowhill

Publisher: John Wiley & Sons

ISBN: 9780470061770

Category: Business & Economics

Page: 620

View: 783

Business Planning and Control: Integrating Accounting, Strategy and People starts with an introduction to core areas of management accounting and business planning. It then explores relationships between strategy, management accounting information, and the design of control systems, taking into account the needs of both people and organizations. FEATURES: Provides an integrative approach to business planning and control Includes a specific focus on the design of planning and control systems Considers key techniques of strategic management Uses management accounting techniques for operational, managerial and strategic purposes Provides case study information to form a thematic thread throughout the text. Business Planning and Control is an indispensable text for both undergraduate and postgraduate students taking modules related to management accounting and business planning and control. Practising managers will also find this book provides an alternative to many traditional management accounting and business planning texts.
Categories: Business & Economics

CIMA Exam Practice Kit Management Accounting Financial Strategy

CIMA Exam Practice Kit Management Accounting Financial Strategy

CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions.

Author: Tony Graham

Publisher: Elsevier

ISBN: 9780080546780

Category: Business & Economics

Page: 280

View: 705

CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass first time. * Helps CIMA students to prepare and pass the new syllabus first time * The only practice material endorsed by CIMA * Provides worked answers to fully explain the correct answer, and analysis of incorrect answers - helping CIMA students avoid common pitfalls
Categories: Business & Economics

Cima P9

Cima   P9

Author: Bpp Learning Media Staff

Publisher:

ISBN: 0751752266

Category: Managerial accounting

Page:

View: 765

Categories: Managerial accounting

Management Accounting

Management Accounting

"Management Accounting: A Business Planning Approach has three specific objectives: to introduce students to strategy and its impact on process and performance; to help students understand basic business processes and their inherent risks; ...

Author: Noah P. Barsky

Publisher: Houghton Mifflin College Division

ISBN: 0618213759

Category: Business & Economics

Page: 390

View: 582

Designed for use in introductory or graduate-level managerial accounting courses, this text applies an objective-based approach to managerial accounting topics. Unlike traditional cost-accounting texts, Management Accounting emphasizes the critical role that information plays in decision making, strategy execution, and overall enhancement of a firm's value. Through problem-based learning and the business planning model (BPM), Management Accounting develops in students those competencies expected of today's business professionals. This innovative pedagogical approach stresses the understanding and application of the basic business process; risk assessment and its relation to business strategy; critical thinking, reasoning, and analysis; oral and written communication skills; and techniques for team building. Each chapter includes mini-cases, exercises, and problems built around the challenges faced by managers today. An integrated text-long continuing example of a fictitious service business, C&F Enterprises, simulates the actual strategic planning process. Each chapter concludes with a Business Planning Application, an optional module that allows students to engage in a semester-long business planning simulation.
Categories: Business & Economics

Management Accounting

Management Accounting

The instructional content is contextualized in the unfolding story of a business. In each chapter students see how target skills and tools are applied in real-world business situations.

Author: Noah P. Barsky

Publisher:

ISBN: 1516506286

Category: Business & Economics

Page: 424

View: 688

Management Accounting: A Business Planning Approach has three specific objectives: to introduce students to strategy and its impact on process and performance; to help students understand basic business processes and their inherent risks; and to emphasize the importance of managerial accounting information in making decisions about strategy, process, and performance. The instructional content is contextualized in the unfolding story of a business. In each chapter students see how target skills and tools are applied in real-world business situations. Specific topics include evaluating financial performance, planning profitable operations, using forecasting tools and techniques, analyzing budgets and costs, and preparing and presenting business plans. All chapters include mini-cases, a step-by-step, semester-long business planning module, guides to free Web resources that expand on the content, and images and illustrations that link the content to contemporary examples of real-world practice. Built around authentic business problems and information needs, Management Accounting prepares students to compete in today's dynamic business environment, making it an ideal text for both undergraduate and graduate management accounting courses. Noah P. Barsky is an accounting professor at Villanova University. He earned undergraduate and masters degrees in accounting at the Pennsylvania State University and his Ph.D. from the University of Connecticut. He is a certified public accountant and certified management accountant. Dr. Barsky has authored four books and published numerous articles in academic and professional journals. Anthony H. Catanach, Jr. is a retired professor of accounting at Villanova University, as well as an adjunct professor in the Villanova University School of Law. He also served as a Pew Scholar and Carnegie Fellow at the Carnegie Foundation for the Advancement of Teaching. Professor Catanach obtained his undergraduate and masters degrees in accounting from the University of New Mexico and his Ph.D. from Arizona State University.
Categories: Business & Economics