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Accounting for Managers
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The book is arranged in four parts. The first part describes the context and role of accounting in business. Some theoretical frameworks are provided. It is hoped that this will provide a foundation for readers’ understanding that accounting is more than a technical subject but is grounded in competing theories. These theories are themselves rooted in historical, political, economic and social causes. The theoretical framework should help to make the subject more meaningful to students and practitioners alike. Although the reader is encouraged to read Part I, the arrangement of the book is such that the reader can commence in Part II, where the analysis and interpretation of accounting begin.
For example, those readers with a good business understanding may omit Chapters 1 and 2. Those who understand the basics of accounting can omit Chapter 3. These first three chapters are provided for those students who are coming to a business studies course for the first time, although even the experienced reader will find some value in them. Readers may not want to read the theoretical Chapters 4 and 5 until they are further into Part II; however, the theory in each of the chapters in Part II will be more understandable after reading Chapters 4 and 5. Those readers who have undertaken a course in financial accounting may have already covered much of the material in Chapters 6 and 7. Again, this book is intended to be a complete coverage of the subject for students and readers with no prior experience of accounting and Chapters 6 and 7 provide an important basis for understanding management accounting.
The second part of the book shows the reader how accounting information is used in decision-making, planning and control. In this second part the accounting tools and techniques are explained, illustrated by straightforward examples. Case studies, drawn mainly from real business examples, help draw out the concepts. Theory is integrated with the tools and techniques and the use of quotations from original sources should encourage the reader to access the academic accounting literature. A critical approach to the assumptions underlying financial information is presented, building on the theoretical framework provided in Chapters 4 and 5.
The third part provides a wealth of supporting material. Chapter 16 suggests an approach to research in accounting
Paul M. Collier - Personal Name
1st Edtion
0-470-84502-3
NONE
Accounting for Managers
Accounting
English
2003
1-400
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