John Burns is Professor of Management andAccounting at the University of Exeter BusinessSchool, UK. He teaches Management Accountingextensively, at both undergraduate andpostgraduate levels.Martin Quinn is Lecturer of Accounting at DublinCity University, Ireland, where he teaches at theundergraduate and postgraduate level. He is also aregistered Chartered Management Accountant.Liz Warren is Principal Lecturer at GreenwichUniversity, UK, where she teaches ManagementAccounting at both undergraduate andpostgraduate levels.João Oliveira is Assistant Professor at theUniversity of Porto, Portugal. He teachesManagement Accounting and Control, at bothundergraduate and postgraduate levels, and is alsoa registered Chartered Accountant.

• PART 1: BACKGROUND AND CONTEXT1 Introduction to management accounting and its changing context2 Information and management accountingPART 2: ACCOUNTING FOR COSTS3 The classification of cost(s)4 Costing systems5 Cost reporting6 Activity-based costingPART 3: PLANNING AND CONTROL7 Planning and control: ideas, theories and principles Traditional budgeting8 Standard costing, flexible budgets and variance analysis9 Beyond traditional budgetingPART 4: BUSINESS DECISION MAKING10 Short-term decision making: cost-volume-profit analysis11 Cost behaviour and estimation12 Decision making: relevant costs and revenues13 Pricing14 Capital investment decisionsPART 5: PERFORMANCE MEASUREMENT15 Performance measurement and management: ideas, theories and principles16 Accounting for strategic management17 Financial performance measurement and transfer pricingPART 6: STRATEGIC MANAGEMENT ACCOUNTING18 Cost management, value creation and sustainable development19 Managing quality and time20 Information systems and management accounting21 Managing change and challenges for the future