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.
Introduction Authors:Trevor Hopper, Deryl Northcott and Bob Scapens Section I: The Changing Nature of Management Accounting: Chapter 1: Management Accounting and Changing Operations Management Authors: Allan Hansen and Jan Mouritsen Chapter 2: Management Accounting for Consumerism Author: Ingrid Jeacle Chapter 3: Interactions Between Modern Information Technology and Management Control Authors:Niels Dechow, Markus Granlund and Jan Mouritsen Chapter 4: Globalisation and the International Convergence of Management Accounting Authors:Cristiano Busco, Elena Giovannoni and Angelo Riccaboni Chapter 5: National Culture and Management Control Authors:Graeme Harrison and Jill McKinnon Chapter 6: The Changing Role of Management Accountants Authors:John Burns and Gudrun Baldvinsdottir Section II: 'New' Management Accounting Techniques Chapter 7: Activity-based Costing and Management: A Critical Review Author:Maria Major Chapter 8: The Balanced Scorecard Authors:Hanne Norreklit and Falconer Mitchell Chapter 9: Strategic Investment Appraisal Authors:Deryl Northcott and Fadi Alkaraan Chapter 10: Strategic Management Accounting Author:Beverley R. Lord Chapter 11: Performance Measurement Author: Lin Fitzgerald Section III: 'New' Applications of Management Accounting Chapter 12: Does EVA add value? Authors: Jan Bouwens and Roland F. Spekle Chapter 13: Management Control in Inter-organisational Relationships Authors:Kalle Kraus and Johnny Lind Chapter 14: Management Accounting and Accountants in the Public Sector Authors:Jodie Moll and Christopher Humphrey Chapter 15: Knowledge Resources and Management Accounting Author:Hanno Roberts Section IV: Understanding Management Accounting Change Chapter 16: Managing Accounting Change Author:Sven Modell Chapter 17: Management Accounting Innovations: Origins and Diffusion Authors:Christian Ax and Trond Bjornenak Chapter 18: The Relevance of the Past Authors:Richard Fleischman and Warwick Funnell Chapter 19: Economic Research on Management Accounting Authors: Robert F. Gox and Alfred Wagenhofer Chapter 20: Qualitative Research on Management Accounting: Achievements and Potential Author:Juhani Vaivio
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- ID: 9780273702573
3rd Revised edition
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