Accounting for management control:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Chapman and Hall
1990
|
| Ausgabe: | 2. ed. |
| Schriftenreihe: | The Chapman & Hall series in accounting and finance
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references (p. [490]-507) and indexes |
| Beschreibung: | XVI, 518 S. |
| ISBN: | 0412374803 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804138150204801024 |
|---|---|
| adam_text | Contents
Preface xi
Preface to the second edition xiii
Acknowledgements xv
Part One The Context of Management Accounting 1
1 Accounting for organizational control 3
Summary 3
Introduction 4
Organizations and accounting 5
The concept of control 7
Organizational control 18
The role of accounting information in control 34
Exercises 36
2 The design of organizations 38
Summary 38
Introduction 39
The historical development of organizational
theory 39
Systems approaches 46
—+..Organizational design as a control device 52
The contingency theory of management accounting 57
Conclusions 66
Exercises 67
3 Individual motivation and incentives 69
Summary 69
Introduction 69
Theories of motivation 70
The use of accounting controls 79
The design of reward systems 81
Conclusions 84
Exercises 85
viii Contents
4 The management of business enterprises 87
Summary 87
The function of management 87
The context of management 91
The role of accounting information in
management control 96
Conclusions 104
Exercises 106
5 Controls in business organizations 109
Summary 109
The need for controls 109
Achieving good control 111
Feasibility constraints on the choice of controls 114
Control system design 115
Advantages and disadvantages of different controls 116
Critical success factors 119
Conclusions 122
Exercises 122
Part Two Accounting for Programmed Activities 125
6 Accounting for decision making 127
Summary 127
Introduction 127
Short-term decisions 129
Long-term decisions 134
Financial planning 136
Assumptions of management accounting 138
The role of management accounting in decision
making 148
Exercises 150
7 Budgetary planning and control 160
Summary 160
Introduction 160
Multiple functions of budgets 162
The basis of budget preparation 165
Managerial use of budgetary information 167
The role of accounting information in planning
and control 183
Exercises 187
Part Three Accounting for Non-Programmed Activities 191
8 Planning and control in a complex and uncertain
world 193
Contents ix
Summary 193
Introduction 193
A theoretical framework for non-programmed
decision making 194
Accounting in a multidivisional framework 207
Conclusions 217
Exercises 219
9 Performance measurement and evaluation 222
Summary 222
Introduction 222
The contribution of the AIS to management control 223
Potential defects of accounting performance
measures 232
Towards a contingency framework: performance
evaluation 238
Exercises 258
10 Rewarding managerial performance 265
Summary 265
Introduction 265
Forms of reward 266
The link between rewards and results 268
Explicitness of the reward promises 270
Size of results-dependent monetary rewards 271
Conclusions 274
Exercises 275
11 Interdependence and transfer pricing 277
Summary 277
Interdependence 279
The spectrum of accounting treatments 283
Accounting treatments in practice 290
Explanations of practice 293
Towards a behaviour-congruent transfer pricing
system 297
Conclusions 304
Appendix 1 Relevant cost concepts for decision
making 306
Appendix 2 International transfer pricing 308
Exercises 311
12 The capital investment decision in the
multidivisional company 318
Summary 318
x Contents
Introduction 318
The capital budgeting process 319
ROI, RI and project evaluation 329
Cash flow as a measure of managerial performance 341
Conclusions 346
Exercises 348
Part Four A Framework for Analysis 355
13 Accounting for management control 357
Summary 357
Introduction 357
The contingency approach re-stated 359
The role of financial measures of performance 365
Specific implications for the AIS 369
The design of management control systems 371
The way ahead 377
Exercises 378
Part Five Case Studies 385
14 Management control case studies 387
Permaclean Products pic 387
Scovill Inc.: NuTone Housing Group 391
BBR pic 408
Beech Paper Company 412
Altex Aviation 424
HCC Industries 459
ES Inc. 476
References 490
Author index 509
Subject index 515
|
| adam_txt |
Contents
Preface xi
Preface to the second edition xiii
Acknowledgements xv
Part One The Context of Management Accounting 1
1 Accounting for organizational control 3
Summary 3
Introduction 4
Organizations and accounting 5
The concept of control 7
Organizational control 18
The role of accounting information in control 34
Exercises 36
2 The design of organizations 38
Summary 38
Introduction 39
The historical development of organizational
theory 39
Systems approaches 46
—+.Organizational design as a control device 52
The contingency theory of management accounting 57
Conclusions 66
Exercises 67
3 Individual motivation and incentives 69
Summary 69
Introduction 69
Theories of motivation 70
The use of accounting controls 79
The design of reward systems 81
Conclusions 84
Exercises 85
viii Contents
4 The management of business enterprises 87
Summary 87
The function of management 87
The context of management 91
The role of accounting information in
management control 96
Conclusions 104
Exercises 106
5 Controls in business organizations 109
Summary 109
The need for controls 109
Achieving good control 111
Feasibility constraints on the choice of controls 114
Control system design 115
Advantages and disadvantages of different controls 116
Critical success factors 119
Conclusions 122
Exercises 122
Part Two Accounting for Programmed Activities 125
6 Accounting for decision making 127
Summary 127
Introduction 127
Short-term decisions 129
Long-term decisions 134
Financial planning 136
Assumptions of management accounting 138
The role of management accounting in decision
making 148
Exercises 150
7 Budgetary planning and control 160
Summary 160
Introduction 160
Multiple functions of budgets 162
The basis of budget preparation 165
Managerial use of budgetary information 167
The role of accounting information in planning
and control 183
Exercises 187
Part Three Accounting for Non-Programmed Activities 191
8 Planning and control in a complex and uncertain
world 193
Contents ix
Summary 193
Introduction 193
A theoretical framework for non-programmed
decision making 194
Accounting in a multidivisional framework 207
Conclusions 217
Exercises 219
9 Performance measurement and evaluation 222
Summary 222
Introduction 222
The contribution of the AIS to management control 223
Potential defects of accounting performance
measures 232
Towards a contingency framework: performance
evaluation 238
Exercises 258
10 Rewarding managerial performance 265
Summary 265
Introduction 265
Forms of reward 266
The link between rewards and results 268
Explicitness of the reward promises 270
Size of results-dependent monetary rewards 271
Conclusions 274
Exercises 275
11 Interdependence and transfer pricing 277
Summary 277
Interdependence 279
The spectrum of accounting treatments 283
Accounting treatments in practice 290
Explanations of practice 293
Towards a behaviour-congruent transfer pricing
system 297
Conclusions 304
Appendix 1 Relevant cost concepts for decision
making 306
Appendix 2 International transfer pricing 308
Exercises 311
12 The capital investment decision in the
multidivisional company 318
Summary 318
x Contents
Introduction 318
The capital budgeting process 319
ROI, RI and project evaluation 329
Cash flow as a measure of managerial performance 341
Conclusions 346
Exercises 348
Part Four A Framework for Analysis 355
13 Accounting for management control 357
Summary 357
Introduction 357
The contingency approach re-stated 359
The role of financial measures of performance 365
Specific implications for the AIS 369
The design of management control systems 371
The way ahead 377
Exercises 378
Part Five Case Studies 385
14 Management control case studies 387
Permaclean Products pic 387
Scovill Inc.: NuTone Housing Group 391
BBR pic 408
Beech Paper Company 412
Altex Aviation 424
HCC Industries 459
ES Inc. 476
References 490
Author index 509
Subject index 515 |
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| spelling | Emmanuel, Clive R. Verfasser (DE-588)124831494 aut Accounting for management control Clive Emmanuel, David Otley and Kenneth Merchant 2. ed. London [u.a.] Chapman and Hall 1990 XVI, 518 S. txt rdacontent n rdamedia nc rdacarrier The Chapman & Hall series in accounting and finance Includes bibliographical references (p. [490]-507) and indexes Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Management Accounting (DE-588)4125415-6 s Management (DE-588)4037278-9 s Rechnungswesen (DE-588)4048732-5 s 1\p DE-604 Otley, David T. 1944- Verfasser (DE-588)124831443 aut Merchant, Kenneth A. Verfasser (DE-588)124831508 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016833774&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Emmanuel, Clive R. Otley, David T. 1944- Merchant, Kenneth A. Accounting for management control Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd Management Accounting (DE-588)4125415-6 gnd Management (DE-588)4037278-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4125415-6 (DE-588)4037278-9 |
| title | Accounting for management control |
| title_auth | Accounting for management control |
| title_exact_search | Accounting for management control |
| title_exact_search_txtP | Accounting for management control |
| title_full | Accounting for management control Clive Emmanuel, David Otley and Kenneth Merchant |
| title_fullStr | Accounting for management control Clive Emmanuel, David Otley and Kenneth Merchant |
| title_full_unstemmed | Accounting for management control Clive Emmanuel, David Otley and Kenneth Merchant |
| title_short | Accounting for management control |
| title_sort | accounting for management control |
| topic | Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd Management Accounting (DE-588)4125415-6 gnd Management (DE-588)4037278-9 gnd |
| topic_facet | Managerial accounting Rechnungswesen Management Accounting Management |
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