Written by two experienced lecturers, this is the first
student-centered textbook to bridge the technical and theoretical
aspects of management accounting change. Packed full of pedagogical
features, including mini-cases, learning outcomes, key terms,
article summaries, key concept boxes, real-world cases, chapter
summaries and further reading suggestions and resources, it is
clear and accessibly written, covering all the major emerging
topics in management accounting theory.
Discussing technical developments in management accounting from
conventional cost accounting to contemporary strategic management
accounting and beyond, in four parts it:
- shows how conventional cost accounting techniques and
management control models evolved in line with the development of
mass production and bureaucracy
- explores how recent developments such as customer and strategic
orientations in business, flexible manufacturing, post-bureaucracy,
network and virtual organizational technologies implicate in
- provides a number of alternative theories through which the
transition of management accounting from mechanistic to
post-mechanistic approaches can be explained - elaborating both
rational and interpretive/critical theories.
This excellent text meets a desperate need for an advanced
management accounting textbook that incorporates theory and
practice and is accessible and engaging for all those studying in
this challenging area.
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