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Informationen zum Autor Dr Paul M. Collier was Professor of Accounting at Monash University in Melbourne, Australia. He was previously at Aston Business School in Birmingham, UK. Paul is currently a consultant and investor in a hospitality business but retains an ongoing association in various academic projects with Monash University. Before becoming an academic, Paul was chief financial officer of a listed company and has worked in senior financial and general management positions in the UK and Australia. He has also conducted numerous executive education courses. Paul has been a board member of a large UK Housing Association and an Australian health service. This book is a result of his practical experience as a producer and user of accounting information as well as his teaching and training experience in the UK and Australia. A comprehensive package of supplementary material is available on the book companion website at www.wileyeurope.com/college/collier , including PowerPoint slides, multiple choice questions for each chapter, and additional questions and solutions. Klappentext This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation as opposed to the construction of accounting information, Accounting for Managers encourages a critical rather than unthinking acceptance of accounting techniques. Whilst accounting information is immensely valuable for planning, decision making and control, users need to recognize the assumptions behind, and the limitations of, particular accounting techniques. As in the previous editions, Accounting for Managers combines theory with practical examples and contemporary case studies drawn from real business situations across a wide range of manufacturing, retail and service industries. Accounting for Managers is an ideal companion for postgraduate and undergraduate students, as well as non-financial managers in executive education courses seeking a better understanding of the role played by accounting and how it affects their organization and business unit. New features in the fifth edition include: Completely revised chapters emphasising the inter-relationship between financial reporting and management accounting for decision-making, and recent developments in performance measurement. Updated discussion on the latest developments in Integrated Reporting and the GRI (Global Reporting Initiative) and the latest International Financial Reporting Standards (IFRS). Expansion of treatment of supply chains and simplification of variance analysis. Revised and updated case studies, examples and end of chapter questions. Zusammenfassung This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Inhaltsverzeichnis Preface to the Fifth Edition xiii About the Author xvii Acknowledgements xix Part I Context of Accounting 1 1 Introduction to Accounting 3 Accounting, accountability, and the account 3 A short history of accounting 5 Introducing the functions of accounting 7 The role of financial accounting 7 The role of management accounting 8 Recent developments in accounting 10 The relationship between financial accounting and management accounting 12 A critical perspective 14 Conclusion 16 References 16 Questions 17 2 Accounting and its Relationship to Shareholder Value and Corporate Governance 19 Capital and product markets 19 Shareholder value¿based management 21 Shareholder value, strategy, and accounting 23 Company regulati...
