Accounting Information For Managers

Accounting for Managers explains how accounting information is used by non-financial managers. The book emphasises the interpretation, rather than the construction, of accounting information and encourages a critical, rather than unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries.

The essence of management accounting isdecision-making. Good decisions requireinformation. This book aims to providemanagers with an important type ofinformation- accounting information to beused in decision-making. The discipline itcovers is often referred to as management ormanagerial accounting. Updated andextensively revised for the second editionAccounting Information for Managers explainsthe conceptual basis of accounting, settingout the key areas in management accountingand covers the variety of techniques availableto provide relevant information to managers.Each chapter contains illustrations of thesetechniques. At the end of each chapter, thereare discussion questions and problems toenhance the learning process.

AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH;

One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.

The Canadian edition of Accounting for Managers: Interpreting Accounting Information for Decision-Making builds on the success of the original textbook that was published in the United Kingdom. This book was motivated by a need for a "decision-focused" accounting textbook for both MBA and undergraduate programs. The title of the book emphasizes the focus on accounting to meet the needs of managers. The material contained in the book stresses the interpretation (rather than the construction) of accounting information as well as a critical (rather than unthinking) acceptance of the underlying assumptions behind accounting. It is suitable for postgraduate and undergraduate students who are undertaking courses in accounting that do not lead to professional accreditation, and to practicing non-financial managers who need a better understanding of the role of accounting in their organizations. This Canadian edition book has been adapted to include materials, examples and case studies with a Canadian focus. Part I provides a discussion of financial accounting, with particular focus on international financial reporting standards and practices. Part II concentrates on management accounting information for planning, decision-making and control, while Part III provides the supporting information including relevant readings that demonstrate some current research and literature in management accounting.

This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques. As in the previous editions, the book links theory with practical examples and case studies drawn from real business situations across a wide range of manufacturing, retail and service industries.

The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. 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.