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Full Description
Over the past decade, management accounting has seen changes not just within existing domains of the field but has also witnessed extensions outside its established realms of activity. Wider systemic transformations including changes in political regimes, novel conceptions of management controls, the impact of globalising forces on commercial affairs, shifts in notions of effective knowledge management, governance and ethics, and technological advances, including the rise of broadband, have all impacted management accounting endeavours. The field is as fast changing as it has ever been. This book captures key facets of current thoughts, concerns and issues in management accounting.
The book consists of eighteen chapters written by distinguished scholars in the field. The topic areas covered in some chapters reflect established management accounting topics such as budgeting and responsibility accounting, contract theory analysis, contingency frameworks, performance measurement systems and strategic cost management which are considered within the perspective of changing concerns facing modern organizations and present day management thought. Other chapters deal with newly emerging concerns in management accounting, including network relations, integrated cost management systems, knowledge management pursuits, environmental management accounting and accounting and digitisation. Each chapter encompasses discussions of basic premises complemented by insights from modern day practice, research and thought. This makes the book particularly suitable for students in intermediate, advanced and executive level courses in management accounting. It also provides an extensive corpus of discussions which will inform those in practice. Readers interested in gaining direct insights into specialised management accounting areas will find this book to be an especially valuable reference source.
Contents
Foreword ; Preface ; 1. New Measures in Performance Management ; 2. Analysis of Managerial Accounting Issues ; 3. Reframing Management Accounting Practice: A Diversity of Perspectives ; 4. Management Accounting and Digitization ; 5. The Contingent Design of Performance Measures ; 6. Integrated Cost Management ; 7. Capital Bugeting and Informational Impediments: A Management Accounting Perspective ; 8. Accounting and Strategy: Towards Understanding the Historical Genesis of Modern Business and Military Strategy ; 9. Modernising Government: The Calculating Self, Hybridisation and Performance Measurement ; 10. Analytics of Costing System Design ; 11. Understanding Management Control Systems and Strategy ; 12. Management Accounting, Operations and Network Relations: Debating the Lateral Dimension ; 13. Trends in Budgetary Control and Responsibility Accounting ; 14. Making Management Accounting Intelligible ; 15. Changing Times: Management Accounting Research and Practice from a UK Perspective ; 16. Strategic Cost Management: Upsizing, Downsizing, and Right(?)sizing ; 17. Environmental Management Accounting ; 18. Organization Control and Management Accounting in Context: A Case Study of the U.S. Motion Picture Industry
