Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement.The book provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas.
Author(s): Greg N. Gregoriou, Nigel Finch
Publisher: Palgrave Macmillan
Year: 2012
Language: English
Pages: 282
Tags: Финансово-экономические дисциплины;Бухгалтерский учет;Управленческий учет;
Cover......Page 1
Contents......Page 6
List of Tables......Page 8
List of Figures......Page 9
Preface......Page 10
Acknowledgements......Page 12
Editor Biographies......Page 13
Contributor Biographies......Page 14
Overview of Chapters......Page 19
Part I: Budgeting and Control Systems......Page 28
1 The Rhetoric and Reality of Budget Participation......Page 30
2 Inter-Organisational Relationships as a Complex Adaptive System......Page 47
3 Management Accounting in a Lean Environment......Page 60
4 What Really Happens with Performance Management Systems......Page 79
5 Recent Progress in Management Control Depiction......Page 99
Part II: Environmental Management......Page 116
6 Corporate Social Responsibility and Sustainability Reporting......Page 118
7 Management Accounting Practices for Sustainability......Page 128
8 An Integrated Package of Environmental Management Control Systems......Page 142
Part III: Intangibles and Non-Financial Performance Measures......Page 158
9 Efficiency Measurement for Supplier Selection and Control: A Data Envelopment Analysis Approach......Page 160
10 Intangible Assets: Value Drivers for Competitive Advantage......Page 173
11 Strategic Performance Measurement Systems and Managerial Judgements......Page 193
12 Non-Financial Indicators and Strategic Management Accounting......Page 209
13 Management Tools for Evaluating Performance and Value Creation in Sports Organisations......Page 217
Part IV: Public Sector Management......Page 236
14 Measuring Performance in Government and Non-Profit Organisations: The Role of the Balanced Scorecard......Page 238
15 Performance Measurement in the Public Sector: Evaluating Performance Measurement and Reporting in Health......Page 247
16 The Balanced Scorecard as a Performance Management Tool for Museums......Page 259
Index......Page 280
