Management Accounting : Retrospect and prospect
Al. Bhimani
Bok Engelsk 2009 · Electronic books.
| Utgitt | Burlington : : Elsevier Science, , 2009.
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| Omfang | 1 online resource (145 p.)
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| Opplysninger | Description based upon print version of record.. - Front Cover; Management Accounting: retrospect and prospect; Copyright page; Contents; Preface; Acknowledgements; About the Authors; Executive Summary; 1 Then, Now and the Future; 2 Structure of the Book; Chapter 1 Management Accounting: Past and Present; 1.1 Introduction; 1.2 Cost Accounting and Management Accounting: Then and Now; 1.3 The Path to Today's Cost Accounting and Management Accounting; 1.4 Other Research Thrusts; 1.5 Management Accounting Now; 1.6 Practice: Where We Stand Now; 1.7 Management Accountants as Business Partners; Chapter 2 Costs: Modern, Future and Strategic. - 2.1 Introduction2.2 Costs for Decision Making; 2.3 Management Accounting and Technology; 2.4 Strategic Management Accounting; Chapter 3 Flexible Technologies, Fluid Organisations and Digitisation; 3.1 Introduction; 3.2 A Trajectory of Flexibility; 3.3 Flexible Organisational Technologies; 3.4 Organisational Structure as Strategy; 3.5 Risk Management as Strategy; 3.6 Rethinking the Boundaries of Management Accounting; Chapter 4 Cost Co-creation and Globalisation; 4.1 Introduction; 4.2 The Finance Function and Information 'Pull'; 4.3 Customers as Product-Makers and Co-creation. - 4.4 The Changing Price-Cost-Product Interface4.5 Cloud Costing; 4.6 The Strategic Scorecard; 4.7 Decision Making in an Age of Crisis; 4.8 Regulation in a Risky World; Chapter 5 The Rising Tide of Change in Management Accounting; 5.1 Introduction; 5.2 Questioning Management Accounting's Raison d'être; 5.3 The End of Traditionally Separate Entities; 5.4 Cross-organisational Exchanges; 5.5 Avenues of Change; References; Index; A; B; C; D; E; F; G; H; I; J; K; L; M; N; O; P; Q; R; S; T; U; V; W; Z. - This book is part of the celebrations to mark CIMA's 90th anniversary in 2009. It looks at the development of cost and management accounting from the founding of the Institute to today. It considers a number of immediate challenges to management accountants and surveys a range of issues and challenges that will likely affect management accounting thought and practice in the future. The authors examine the possibilities for accountants to widen their focus and become more familiar with the enterprise technology determining their organisations' cost structures and with the effects of
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| ISBN | 9781856179058
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