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Accounting for managers : interpreting accounting information for decision-making

Author: Paul M Collier
Publisher: Hoboken, NJ : John WIley & Sons, ©2006.
Edition/Format:   Print book : English : 2nd edView all editions and formats
Summary:
Explains how accounting information is used by non-financial managers. Focuses on the interpretation of accounting information and emphasises critical analysis of the underlying assumptions behind accounting. Links theory with both practical examples and case studies drawn from real-life business situations in service, retail and manufacturing industries.
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Paul M Collier
ISBN: 0470016094 9780470016091
OCLC Number: 156733801
Description: xiii, 514 pages : illustrations ; 24 cm
Contents: 1. Introduction to accounting --
2. Accounting and its relationship to shareholder value and business structure --
3. Recording financial transactions and the limitations of accounting --
4. Management control, management accounting and its rational-economic assumptions --
5. Interpretive and critical perspectives on accounting and decision-making --
6. Constructing financial statements and the framework of accounting --
7. Interpreting financial statements and alternative theoretical perspectives --
8. Interpreting financial statements under international financial reporting standards (IFRSs) --
9. Governance and the operating & financial review (OFR) : understanding the context of accounting --
10. Marketing decisions --
11. Operating decisions --
12. Human resource decisions --
13. Accounting decisions --
14. Strategic investment decisions --
15. Performance evaluation of business units --
16. Budgeting --
17. Budgetary control --
18. Research in management accounting, conclusions and further reading --
19. Introduction to the readings.
Responsibility: Paul M. Collier.
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Abstract:

Accounting for Managers, 2nd Edition explains how accounting information is used by non-financial managers. The book emphasizes the interpretation, rather than the construction, of accounting  Read more...

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