Efnisyfirlit

• Cover
• Title page
• Preface to the Fifth Edition
• About the Author
• Acknowledgements
• PART I Context of Accounting
  • 1 Introduction to Accounting
    • Accounting, accountability, and the account
    • A short history of accounting
    • Introducing the functions of accounting
    • The role of financial accounting
    • The role of management accounting
    • Recent developments in accounting
    • The relationship between financial accounting and management accounting 12
    • A critical perspective
    • Conclusion
    • References
    • Questions
  • 2 Accounting and its Relationship to Shareholder Value and Corporate Governance
    • Capital and product markets
    • Shareholder value-based management
    • Shareholder value, strategy, and accounting
    • Company regulation and corporate governance
    • Risk management, internal control, and accounting
    • A critical perspective
    • Conclusion
    • References
    • Questions
  • 3 Recording Financial Transactions and the Principles of Accounting
    • Business events, transactions, and the accounting system
    • The double entry: recording transactions
    • Extracting financial information from the accounting system
    • Basic principles of accounting
    • Cost terms and concepts: the limitations of financial accounting
    • Conclusion
    • References
    • Questions
  • 4 Management Control, Accounting, and its Rational-Economic Assumptions
    • Management control systems
    • Planning and control in organizations
    • Non-financial performance measurement
    • A theoretical framework for accounting
    • Conclusion
    • References
    • Websites
    • Questions
  • 5 Interpretive and Critical Perspectives on Accounting and Decision Making
    • Research and theory in management control and accounting
    • Alternative paradigms
    • The interpretive paradigm and the social construction perspective
    • Culture, control, and accounting
    • The radical paradigm and critical accounting
    • Power and accounting
    • Creative accounting, ethics, and accounting
    • Conclusion
    • References
    • Questions
• PART II The Use of Financial Statements for Decision Making
  • 6 Constructing Financial Statements: IFRS and the Framework of Accounting
    • International Financial Reporting Standards (IFRS)
    • Framework for the Preparation and Presentation of Financial Statements
    • True and fair view
    • Reporting profitability: the Income Statement and Statement of Comprehensive Income
    • Reporting financial position: the Balance Sheet or Statement of Financial Position
    • The matching principle and accruals accounting
    • Depreciation
    • Specific IFRS accounting treatments
    • Reporting cash flow: the Statement of Cash Flows
    • Differences between the financial statements
    • A theoretical perspective on financial statements
    • A critical perspective on financial statements and accounting standards
    • Conclusion
    • Reference
    • Websites
    • Appendix to Chapter 6: List of IFRS and FRS
    • Questions
  • 7 Interpreting Financial Statements
    • Annual Reports
    • The context of financial statements
    • Ratio analysis
    • Profitability
    • Liquidity
    • Gearing
    • Activity/efficiency
    • Working capital
    • Managing receivables
    • Managing inventory
    • Managing payables
    • Managing working capital
    • Shareholder return
    • The relationship between financial ratios
    • Interpreting financial statements using ratios
    • Using the Statement of Cash Flows
    • Limitations of ratio analysis
    • A wider view on corporate reporting
    • Intellectual capital
    • Institutional theory
    • Corporate social and environmental responsibility
    • Applying different perspectives to financial statements
    • Conclusion
    • References
    • Questions
  • 8 Accounting for Inventory
    • Introduction to inventory
    • Methods of costing inventory in manufacturing
    • Management accounting statements
    • Conclusion
    • Questions
• PART III Using Accounting Information for Decision Making, Planning, and Control
  • 9 Accounting and Information Systems
    • Introduction to accounting and information systems
    • Methods of data collection
    • Big data
    • Types of information system
    • Business processes
    • Information systems design and controls
    • Conclusion
    • References
    • Questions
  • 10 Marketing Decisions
    • Marketing strategy
    • Cost behaviour
    • Cost–volume–profit analysis
    • Alternative approaches to pricing
    • Segmental profitability
    • Customer profitability analysis
    • Conclusion
    • References
    • Questions
  • 11 Operating Decisions
    • The operations function
    • Managing operations – manufacturing
    • Managing operations – services
    • Accounting for the cost of spare capacity
    • Capacity utilization and product mix
    • Theory of Constraints
    • Operating decisions: relevant costs
    • Supply chain management, total cost of ownership, and supplier cost analysis
    • The cost of quality
    • Environmental cost management
    • Conclusion
    • References
    • Questions
  • 12 Human Resource Decisions
    • Human resources and accounting
    • The cost of labour
    • Relevant cost of labour
    • Conclusion
    • References
    • Questions
  • 13 Overhead Allocation Decisions
    • Cost classification
    • The overhead allocation problem
    • Shifts in management accounting thinking
    • Alternative methods of overhead allocation
    • Differences between absorption and activity-based costing
    • Contingency theory
    • International comparisons
    • Behavioural implications of management accounting
    • Conclusion
    • References
    • Questions
  • 14 Strategic Investment Decisions
    • Strategy
    • Capital expenditure evaluation
    • Accounting rate of return
    • Payback
    • Discounted cash flow
    • Comparison of techniques
    • Conclusion
    • References
    • Appendix to Chapter 14: Present value factors
    • Questions
  • 15 Performance Evaluation of Business Units
    • Structure of business organizations
    • The decentralized organization and divisional performance measurement
    • Controllability
    • Comparison of methods
    • Transfer pricing
    • Transaction cost economics
    • Conclusion: a critical perspective
    • References
    • Questions
  • 16 Budgeting
    • What is budgeting?
    • The budgeting process
    • The profit budget
    • Cash forecasting
    • A behavioural perspective on budgeting
    • A critical perspective: beyond budgeting?
    • Conclusion
    • References
    • Questions
  • 17 Budgetary Control
    • What is budgetary control?
    • Variance analysis
    • Flexible budgets and sales variances
    • Flexible budgets and cost variances
    • Interpreting variances
    • Criticism of variance analysis
    • Applying different perspectives to management accounting
    • Conclusion
    • References
    • Questions
  • 18 Strategic Management Accounting
    • Trends in management accounting
    • Strategic management accounting
    • Accounting techniques to support strategic management accounting
    • Lean production, lean accounting, and backflush costing
    • Conclusion
    • References
    • Further reading
    • Questions
• PART IV Supporting Information
  • Readings
    • Reading 1 Cooper and Kaplan (1988). How cost accounting distorts product costs
    • Reading 2 Dent (1991). Accounting and organizational cultures: a field study of the emergence of a new organizational reality
• Glossary of Accounting Terms
• Solutions to Questions
• Index
• End user license Agreement

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