David Otley and Kenneth Merchant Clive Emmanuel – författare

This 2nd edition offers a coherent and up-to-date text, which provides a synthesis of theory and research. Part 1 discusses business organizations; part 2 looks at the role that accounting can play in decision making; part 3 discusses the role of accounting in activities such as performance measurement and evaluation; part 4 looks at the role of accounting in management control; and part 5 is comprised of case studies. This second edition includes new examples and case studies that link the theory to real life situations, more end-of-chapter questions and increased emphasis on management control. This book should be of interest to intermediate and advanced students of accounting, business studies and management studies on degree, diploma and professional courses.

This collection contains the main journal articles necessary to complement and support the established second edition of "Accounting for Management Control". The success of the text stems from the authors' commitment to examining management accounting in an organizational and behavioural context. Only in this way can the contribution to the management control system be evaluated. The articles contained in this volume follow the structure and content of the main book, providing deeper insights into those fundamental issues of accounting control systems design and indicating the direction of future developments in research. The collection contains articles with a variety of perspectives and range from as early as the 1950s through to the present. The inclusion of all these papers in one volume gives the student easier access to the body of work upon which the main text is based. A teacher's manual to be used in conjunction with the main text is also available. This book should be of interest to senior undergraduate students of accounting and finance, and university and polytechnic libraries.