This book introduces the reader\u00a0to some of the journal literature that is either fundamental to the role of accounting\u00a0or is \u2018path breaking\u2019. The book is not intended to be deeply theoretical, but rather\u00a0provides, through the ample references in each chapter, an accessible route for\u00a0those who want to reach into the wider literature.<\/p>\n
This\u00a0book uses examples, case studies and questions that are more equally balanced between the needs of organizations in manufacturing, retail and services.\u00a0The book is arranged in four parts. The \ufb01rst part describes the context and role\u00a0of accounting in business. Some theoretical frameworks are provided. It is hoped\u00a0that this will provide a foundation for readers\u2019 understanding that accounting\u00a0is more than a technical subject but is grounded in competing theories. These\u00a0theories are themselves rooted in historical, political, economic and social causes.<\/p>\n
The theoretical framework should help to make the subject more meaningful to\u00a0 students and practitioners alike. Although the reader is encouraged to read Part I,\u00a0the arrangement of the book is such that the reader can commence in Part II, where\u00a0the analysis and interpretation of accounting begin.<\/p>\n","protected":false},"excerpt":{"rendered":"
This book was motivated by the author\u2019s experience in teaching accounting at\u00a0 postgraduate level (MBA and MSc) at Aston Business School and in-house training\u00a0provided for non-\ufb01nancial managers in many organizations to introduce them to\u00a0the use of \ufb01nancial tools and techniques.<\/p>\n
As accounting increasingly becomes decentred from the accounting department\u00a0in organizations, line managers in all functional areas of business are expected\u00a0to be able to prepare budgets, develop business cases for capital investment,\u00a0and exercise cost control to ensure that pro\ufb01t targets are achieved. Managers are\u00a0also expected to be able to analyse and interpret accounting information so that\u00a0marketing, operations and human resource decisions are made in the light of an\u00a0understanding of the \ufb01nancial implications of those decisions.<\/p>\n","protected":false},"featured_media":9034,"template":"","meta":{"inline_featured_image":false},"product_brand":[],"product_cat":[10379],"product_tag":[10303,10304],"class_list":["post-9033","product","type-product","status-publish","has-post-thumbnail","product_cat-altax-library-en","product_tag-accounting","product_tag-managers","first","instock","sale","downloadable","virtual","purchasable","product-type-simple"],"yoast_head":"\n