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Management Accounting and Control Systems

Management Accounting and Control Systems
Author: Norman B. Macintosh
Publisher: John Wiley & Sons
Total Pages: 379
Release: 2010-09-21
Genre: Business & Economics
ISBN: 0470714476

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Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers


Management Accounting and Control Systems

Management Accounting and Control Systems
Author: Norman B. Macintosh
Publisher: Wiley
Total Pages: 294
Release: 1995-04-04
Genre: Business & Economics
ISBN: 9780471944096

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This book is about the design and working of management accounting and control systems from an organizational sociology perspective. It does not deal with the application of quantitative techniques; instead the focus is on the organizational and people side of accounting and control systems--how they are used to influence, motivate and control what people do in organizations. The author's highly successful first book on this topic, The Social Software of Accounting and Information Systems (Wiley, 1985) was much acclaimed for its lucid style and careful analysis of the application of theory in practice. This new book offers that same clarity and accessibility in a study which focuses on new developments in organizational sociology at the macro level. The book outlines nearly twenty frameworks for investigating and understanding management accounting and control systems. These frameworks illustrate five distinctive paradigms of organizations and the social world. Case studies are used to bring these frameworks to life and to show how they can be used to analyze, diagnose and resolve real world management accounting and control systems problems and issues. Norman B. Macintosh is a professor at Queen's University, Canada where he teaches in accounting and control. "If you want to know what has been happening at the frontiers of management control research then you could not do better than starting with this book. The exposition is not only of value to scholars on upper level courses grappling with current theory and research but also to the thinking creative executive involved in control system design in today's changing and turbulent business environment. The book is an essential addition to the bookshelf of any management control specialist seeking intellectual stimulation through ideas coupled to practical implementation." Professor Trevor Hopper University of Manchester, UK "This book is required reading for any practitioner or student who desires a sophisticated and intellectually challenging understanding of management accounting." Richard J Boland, Jr Case Western Reserve University, USA "In these days of globalisation and intensified interaction between management cultures the interest in the behavioural and social side of management accounting and control is growing. This is a timely and exciting addition to that literature. The book is recommended as required reading in advanced courses and for professional management accounting programs. A fine volume." Sten Jonsson University of Gothenburg, Sweden


Cases in Management Accounting and Control Systems

Cases in Management Accounting and Control Systems
Author: Brandt R. Allen
Publisher: Prentice Hall
Total Pages: 324
Release: 2005
Genre: Cost accounting
ISBN:

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Written to create a collection of teaching cases that are interesting, thought-provoking and relevant to contemporary business situations and decisions, this book advocates broadening and strengthening the management dimensions of management accounting and control courses--doing so without sacrificing essential accounting content. Challenging yet concise cases are presented in a manner that minimizes reader preparation requirements. Topics and materials demonstrate how costs, cost analysis, and planning and performance measurement can be useful to managers in making operating and strategic decisions. This edition includes cases intended to build a foundation of basic concepts like cost behaviors, standard costing, and relevant costs. It also includes cases intended to address more comprehensive and complex issues such as activity-based thinking, balanced scorecards, transfer pricing, the use of ROI versus Residual Income to measure performance, flexible budgeting, and revenue and expense variance analysis. For anyone in management accounting, cost accounting, strategic cost management, and/or management control systems professions.


EBOOK: Management Control Systems, 2e

EBOOK: Management Control Systems, 2e
Author: Frank Hartmann
Publisher: McGraw Hill
Total Pages: 532
Release: 2020-11-05
Genre: Business & Economics
ISBN: 1526848325

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EBOOK: Management Control Systems, 2e


Readings in Accounting for Management Control

Readings in Accounting for Management Control
Author: David Otley and Kenneth Merchant Clive Emmanuel
Publisher: Springer
Total Pages: 689
Release: 2013-12-19
Genre: Business & Economics
ISBN: 1489971386

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The Role of Management Accounting Systems in Strategic Sensemaking

The Role of Management Accounting Systems in Strategic Sensemaking
Author: Marcus Heidmann
Publisher: Springer Science & Business Media
Total Pages: 229
Release: 2008-03-13
Genre: Business & Economics
ISBN: 3834996335

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Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design.


Controlling Strategy

Controlling Strategy
Author: Christopher S. Chapman
Publisher: OUP Oxford
Total Pages: 214
Release: 2005-06-09
Genre: Business & Economics
ISBN: 9780191557835

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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.


Theory of Accounting and Control

Theory of Accounting and Control
Author: Shyam Sunder
Publisher: South Western Educational Publishing
Total Pages: 232
Release: 1997
Genre: Business & Economics
ISBN:

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Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.


Modern Management Control Systems

Modern Management Control Systems
Author: Kenneth A. Merchant
Publisher:
Total Pages: 0
Release: 1998
Genre: Cost control
ISBN: 9780135541555

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Appropriate for graduate and advanced undergraduate business courses that focus on management control systems. Prerequisite: management accounting. Uses the case study method to teach management control systems. Anyone interested in business management can benefit from the decision-making models and case analyses in this text.