Readings in Accounting for Management ControlClive R. Emmanuel, David T. Otley, Kenneth A. Merchant This collection contains articles which complement and support the 2nd edition of Accounting for Management Control, and range from the early 1950s to the present. |
Contents
Part One The Context of Management Accounting | 1 |
whence and whither? | 9 |
Control organization and accounting | 28 |
Copyright | |
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accounting information accounting information system Accounting Research accounting system achieve action activities agency theory analysis approach Argyris assets behaviour budget emphasis budget targets budgetary Business buying division capital budgeting Chris Argyris complex conflict contingency theory corporate cost accounting decentralization decision divisional managers divisional performance Donaldson Brown economic economic profit effects empirical environment environmental example external factors firm's firms function goals Hopwood incentive increase information systems integration internal investment izational Journal literature management accounting management control systems managerial Managerial Accounting manufacturing marginal cost maximization ment motivation objectives operating optimal organizational control organizational structure Organizations and Society Otley output participation PC managers performance measures planning problem procedures profit center reported residual income role selling division standard Starbuck strategy supervisory style Swieringa techniques tion top management transfer pricing uncertainty units variables