Download or read book Challenge of Management Accounting Change written by John Burns and published by Elsevier. This book was released on 2003-05-28 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques and the technical aspects of implementation are important, but change implementation and change management also involves important behavioural and cultural issues that must be understood and addressed. The main focus of The Challenge of Management Accounting Change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles in the UK. This book outlines a framework for interpreting and understanding management accounting change as an on-going process and a range of case studies are used to illustrate both successful and unsuccessful implementations, drawing out the various lessons that can be learned and suggesting some pointers for those embarking on a programme of management accounting change. * Describes the finding of a research project investigating management accounting change in the UK * Focuses on the difficulties involved in changing management accounting systems * Written by experts in the field of management accounting

Download or read book The Challenge of Management Accounting Change written by Markus Granlund and published by . This book was released on 1998 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management Accounting Change written by Danture Wickramasinghe and published by Routledge. This book was released on 2012-08-21 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book CSR and Management Accounting Challenges in a Time of Global Crises written by Oncioiu, Ionica and published by IGI Global. This book was released on 2021-06-25 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.

Download or read book Management Accounting in Public Service Decision Making written by Malcolm J. Prowle and published by Routledge. This book was released on 2020-12-28 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.

Download or read book Management Accounting written by Al Bhimani and published by Elsevier. This book was released on 2009-09-16 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting is part of the celebrations to mark CIMA's 90th anniversary in 2009. It looks at the development of cost and management accounting from the founding of the Institute to today. It considers a number of immediate challenges to management accountants and surveys a range of issues and challenges that will likely affect management accounting thought and practice in the future. The authors examine the possibilities for accountants to widen their focus and become more familiar with the enterprise technology determining their organisations' cost structures and with the effects of multiple production in various locations, such as economies or diseconomies of scale. Such change may require the alteration of traditional cost models used by accountants to become more nuanced. The book suggests how this may be accomplished and highlights the need for management accountants to work as part of management teams throughout the organisation as business partners rather than remain grounded in specialist information provision roles. Alnoor Bhimani is Professor of Management Accounting at the London School of Economics. He is also a Certified Management Accountant as well as an author of 15 books and over 100 articles. Michael Bromwich was CIMA's Professor of Accounting and Financial Management at the London School of Economics and Political Science (1985 to 2006), now Emeritus. He is a Past President of CIMA (1987/88) and currently serves on CIMA's Technical Committee. - A unique survey of 90 years of CIMA research - Analyses the research to determine future challenges for management accounting and business practices - Charts the history of management accountancy and business practice over nearly 100 years

Download or read book Contemporary Issues in Management Accounting written by Alnoor Bhimani and published by OUP Oxford. This book was released on 2006-03-09 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book comprehensively covers established and emerging areas in the fast changing field of Management Accounting. Well established accounting of practices such as budgeting, costing, responsibility accounting and capital investment analysis are discussed alongside innovative and emerging accounting based approaches to organizational control.

Download or read book Management Accounting in a Dynamic Environment written by Cheryl S. McWatters and published by Routledge. This book was released on 2015-12-22 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434

Download or read book Management Accounting and Control Systems written by Norman B. Macintosh and published by John Wiley & Sons. This book was released on 2010-09-21 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Readings in Accounting for Management Control written by David Otley and Kenneth Merchant Clive Emmanuel and published by Springer. This book was released on 2013-12-19 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contemporary Issues in Accounting written by Elaine Conway and published by Springer. This book was released on 2018-06-01 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.

Download or read book Making the Numbers Count written by Brian H. Maskell and published by Productivity Press. This book was released on 1996-05-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Maskell challenges you to take a fresh look at your accounting systems and then clarifies world class methods required for innovative, proactive management accounting. As we move our analytical skills into new areas of the production organization and abandon many of the traditional methods, there are new techniques we must learn. The average management accountant is woefully ignorant of the company's processes and procedures. They do not have a clear understanding of the accounting and administration procedures because these tend to be complex and convoluted. As well, very few management accountants have more than a passing knowledge of the manufacturing processes -- not to mention the engineering and technology the product uses. To be a valuable contributor to your organization, you must be intimately familiar with the company's products, processes, markets, and customers. You must also have a clear understanding of what people in other departments think, feel, and do. These things are not learned in training classes; They are learned by taking the time and effort -- often in your own time -- to get alongside other people in your organization and become a part of the team.

Download or read book The Changing Role of the Management Accountants written by Panida Chotiyanon and published by Springer. This book was released on 2018-07-25 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practices throughout the years. It clarifies the public image of the management accountants and provides a better understanding of today’s management accountants—who they are and how they are formed—while theorizing on how to develop the next generation.

Download or read book 21st Century Strategic Management Accounting and Performance Measurement Systems written by Prem Lal Joshi and published by I K International Pvt Ltd. This book was released on 2022-10-31 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world's economy has suffered like never before first by COVID-19 and then by the Russia-Ukraine war. In such a difficult time, the role of Management Accounting and Performance Measurement Systems increases because the organizations have to quest for alternative cost management practices in order to reduce and control costs and improve profitability. Organizations in the 21st century have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Environmental factors and organizational factors are believed to be an underpinning theory for challenges faced by management accountants in the 21st century. Needless to state that the role of Management Accounting and Performance Measurement Systems has been transforming the structure and processes of organizations and its acceptability has increased among internal stakeholders in improving the organizations’ decision-making processes and performance. This important subject has been embracing new avenues taking place both in theory and practice in view of emerging technologies. The usage of data analytics by accountants to support value creation is increasing. As a part of ethical practices and corporate social responsibility (CSR), organizations are obliged to report on incurring their environmental costs for mitigating the effects of pollution, climatic change, waste disposal, energy, and fuel consumption. Transformation in management accounting and control practices, adoption of innovative techniques such as activity-based costing and management, target costing, performance measurement systems, etc. particularly in the context of developing countries need to be researched in the twenty-first century in order to enhance our knowledge base in the context of competitive advantages of Management Accounting. Value-based management (VBM) helps in making decisions that are helpful for the long-term financial performance. Target Costing (TC) enforces the management to transform their ways of thinking regarding the relation between product cost, selling price, and profitability in the organizations. Enterprise Risk Management (ERM) is to prepare a firm-wide strategy to identify and manage overall risks in all operational areas. Justifying investments with the capital budgeting process is of high importance for future growth and profitability for any organization. In this context, the cognitive heuristics and attendant biases that are likely to colour judgments pertaining to the selection and post-audit stages of investment decisions need to be considered.

Download or read book Implementing Environmental Management Accounting Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-07-28 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

Download or read book Principles of Accounting Volume 2 Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Download or read book Digitization of the Management Accounting Function written by Oliver Holtkemper and published by Springer Nature. This book was released on 2020-10-27 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the impact of digitization on management accounting in five manufacturing companies. It is one of the first in-depth empirical studies on the intersection of management accounting and digitization. The study suggests that there are two archetypes of digitization of the management accounting function. The first archetype emphasizes top-down-driven changes that aim to enhance efficiency, such as conducting tasks with a higher degree of automation in a leaner structure with fewer resources. The second archetype is strongly driven and initiated by employees in the management accounting function (bottom-up). The focus is on improving the use of data by applying innovative analytics methods, integrating additional sources of data, and benefiting from new technologies like artificial intelligence. The results of the study also indicate that digitization of the management accounting function is mostly in line with the overall company strategy.