Management Accounting

John Burns is Professor of Management and Accounting at the University of Exeter Business School, UK. He teaches Management Accounting extensively, at both undergraduate and postgraduate levels. Martin Quinn is Lecturer of Accounting at Dublin City University, Ireland, where he teaches at the undergraduate and postgraduate level. He is also a registered Chartered Management Accountant. Liz Warren is Principal Lecturer at Greenwich University, UK, where she teaches Management Accounting at both undergraduate and postgraduate levels. João Oliveira is Assistant Professor at the University of Porto, Portugal. He teaches Management Accounting and Control, at both undergraduate and postgraduate levels, and is also a 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