Management Accounting

John Burns is Professor of Management andAccounting at the University of Exeter BusinessSchool, UK. He teaches Management Accountingextensively, at both undergraduate andpostgraduate levels. Martin Quinn is Lecturer of Accounting at DublinCity University, Ireland, where he teaches at theundergraduate and postgraduate level. He is also aregistered Chartered Management Accountant. Liz Warren is Principal Lecturer at GreenwichUniversity, UK, where she teaches ManagementAccounting at both undergraduate andpostgraduate levels. Joao Oliveira is Assistant Professor at theUniversity of Porto, Portugal. He teachesManagement Accounting and Control, at bothundergraduate and postgraduate levels, and is alsoa registered Chartered Accountant.

PART 1: BACKGROUND AND CONTEXT
1 Introduction to management accounting and its changing context
2 Information and management accounting


PART 2: ACCOUNTING FOR COSTS
3 The classification of cost(s)
4 Costing systems
5 Cost reporting
6 Activity-based costing


PART 3: PLANNING AND CONTROL
7 Planning and control: ideas, theories and principles Traditional budgeting
8 Standard costing, flexible budgets and variance analysis
9 Beyond traditional budgeting


PART 4: BUSINESS DECISION MAKING
10 Short-term decision making: cost-volume-profit analysis
11 Cost behaviour and estimation
12 Decision making: relevant costs and revenues
13 Pricing
14 Capital investment decisions


PART 5: PERFORMANCE MEASUREMENT
15 Performance measurement and management: ideas, theories and principles
16 Accounting for strategic management
17 Financial performance measurement and transfer pricing


PART 6: STRATEGIC MANAGEMENT ACCOUNTING
18 Cost management, value creation and sustainable development
19 Managing quality and time
20 Information systems and management accounting
21 Managing change and challenges for the future