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Accounting for Managers
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This book was motivated by the author’s experience in teaching accounting at postgraduate level (MBA and MSc) at Aston Business School and in-house training provided for non-financial managers in many organizations to introduce them to the use of financial tools and techniques.
My own education as an accountant was aimed at achieving professional recognition and emphasized an uncritical acceptance of the tools and techniques that I was taught. It was only after moving from financial to a general management position in industry that I began to see the limitations and questionable assumptions that underlay these tools and techniques. When I returned to study later in my career, I was exposed for the first time to alternative paradigms from which to view accounting. This book is therefore as much a result of my practical experience as a producer and user of accounting information as it is a result of my teaching and training experience.
As accounting increasingly becomes decentred from the accounting department in organizations, line managers in all functional areas of business are expected to be able to prepare budgets, develop business cases for capital investment, and exercise cost control to ensure that profit targets are achieved. Managers are also expected to be able to analyse and interpret accounting information so that marketing, operations and human resource decisions are made in the light of an understanding of the financial implications of those decisions.
I was disappointed by the books available to support teaching and training because most books on accounting have a similar format that is accounting-centric: chapters typically cover accounting techniques rather than the types of decisions made by non-financial managers. The emphasis in those books, many of which are designed for people whose career aspirations are to become accountants, is on doing accounting rather than using accounting. This book has been written for the vast majority of postgraduate students and practising managers who do not want to become professional accountants. The book therefore has a practitioner-manager orientation.
Paul M. Collier - Personal Name
1st Edtion
0-470-84502-3
NONE
Accounting for Managers
Management
English
John Wiley & Sons Ltd,
2003
USA
1-496
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