Management accounting and auditing Books

Book SynopsisAs the growth of the Internet and other factors shift power to consumers, there is relentless pressure on corporations to keep prices low. Increasingly, corporations rely on "margin management" as well as supply chain management to maintain competitiveness and raise profits.Trade Review"IIE member and seminar instructor Gray Cokins adds a new book to his list of accomplishments." (IEE Solutions - Book of the Month 1/02)Table of ContentsPreface vii 1 Removing the Blindfold with ABC/M 1 2 A Management Accounting Framework: A Taxonomy 32 3 Are All Your Trading Partners “Worth It” to You? 99 4 The Internet, E-Commerce, Supply Chain Management, and Digital Economies: Where Does ABC/M Fit In? 149 5 The Holy Grail: Performance Measure Systems That Produce the Correct Behavior 197 6 Popular Uses of ABC/M 226 7 ABC/M Integrates with Other Software Tools 279 8 Predictive Costing, Predictive Accounting 285 9 Implementing ABC/M Through Rapid Prototyping 325 10 Common Misconceptions about ABC/M and Employee Buy-In 345 11 Stage Five Cost Systems: The Future of ABC/M 352 Appendix 360 Index 368

Read more less

Book SynopsisIn these tough economic times, all companies want to have better planning and to control their costs. This is the first book in the marketplace that focuses entirely on helping controllers plan and control their operations.Table of ContentsPreface. 1. General Discussion of Accounting/Statistical Standards. 2. Planning and Control of Sales. 3. Planning and Control of Marketing Expenses. 4. Planning and Control of Manufacturing Costs: Direct Material and Direct Labor. 5. Planning and Control of Manufacturing Costs: Manufacturing Expenses. 6. Planning and Control of Research and Development Expenses. 7. Planning and Control of General and Administrative Expenses. 8. Planning and Control of Cash and Short-Term Receivables. 9. Planning and Control of Receivables. 10. Planning and Control of Inventories. 11. Planning and Control of Plant and Equipment of Capital Assets. 12. Planning and Control of Liabilities. 13. Management of Shareholders’ Equity. Index.

Read more less

Book SynopsisThe success of every business in the hospitality industry depends on maximizing revenues and minimizing costs. Hospitality Man-agement Accounting, Ninth Edition continues its time-tested presentation of fundamental concepts and analytical techniques that are essential to taking control of real-world accounting systems, evaluating current and past operations, and effectively managing finances toward increased profits. This accessible Ninth Edition offers hands-on coverage of computer applications and practical decision-making skills to successfully prepare readers for the increasingly complex and competitive hospitality industry.Table of ContentsPreface. Chapter 1: Basic Financial Accounting Review. Chapter 2: Understanding Financial Statements. Chapter 3: Analysis and Interpretation of Financial Statements. Chapter 4: Ratio Analysis. Chapter 5: Internal Control. Chapter 6: The "Bottom-Up" Approach to Pricing. Chapter 7: Cost Management. Chapter 8: The Cost-Volume-Profit Approach to Decisions. Chapter 9: Operations Budgeting. Chapter 10: Statement of Cash Flows and Working Capital Analysis. Chapter 11: Cash Management. Chapter 12: Capital Budgeting and the Investment Decision. Chapter 13: Feasibility Studies—An Introduction. Chapter 14: Financial Goals and Information Systems. Glossary. Index.

Read more less

Book SynopsisThe success of every business in the hospitality industry depends on maximizing revenues and minimizing costs. This Ninth Edition continues its time-tested presentation of fundamental concepts and analytical techniques that are essential to taking control of real-world accounting systems, evaluating current and past operations, and effectively managing finances toward increased profits. It offers hands-on coverage of computer applications and practical decision-making skills to successfully prepare readers for the increasingly complex and competitive hospitality industry.

Read more less

Book SynopsisTarget risk in your organization Risk management is now a part of mainstream corporate life that touches all aspects of every type of organization. Auditors must now focus firmly on risk: risk to the business, risk to the executives, and risk to the stakeholders.Table of ContentsPreface. List of Abbreviations. Chapter 1. Why Risk Management? Chapter 2. Determining Risk Management Maturity. Chapter 3. Enterprise-Wide Risk Management. Chapter 4. Risk Appetite. Chapter 5. Control Risk Self-Assessment. Chapter 6. Developing an Audit Approach. Chapter 7. The Illusion of Perfection. Chapter 8. An Holisitic ERM Concept. Appendix A: Applying an ERM Diagnostic Tool. Index.

Read more less

Book SynopsisManagers need auditors. There are more risks in running an organization than ever before ? whether it be in the public, private or non-profit sector. With the break-up of the state sector, the ambiguous intermediary role of ?not for profit? organizations, and turbulence in the marketplace through mergers, acquisitions and divestments, the seeds are sown for chaos and a culture in which fraud can flourish. Notorious corporate collapses such as BCCI, Maxwell Communications Corporation and Barings are cases in point. An updated and revised version of the auditing classic The Manager and The Modern Internal Auditor, first published in 1979, this new book highlights the necessity of establishing internal control in organizations and illustrates how internal audit can be a highly effective means to avoid corporate disaster. The authors present a proven formula for organizational success through the joint workings of managers and internal auditors as partners for profit, growth and sustainabiTable of ContentsTRENDS IN INTERNAL AUDITING AND PROFESSIONAL MANAGEMENT. Meeting a Management Need. The Internal Auditor: Management Assistant. The Development of Modern Internal Auditing. Classical Management Theory--Links with Modern InternalAuditing. Management, Managers and Internal Auditors. Managing Chaos--The Art of the Impossible? Patterns of Behavior. THE SKILLS OF MANAGEMENT. Decision Making. Communications. Measurement and Evaluation. Scientific Methods. THE PROCESS OF MANAGEMENT. Planning and Budgeting. Organizing. Directing. Controlling. Appendices.

Read more less

Book SynopsisThis text examines the purpose, methods and implementation of clinical audit programmes in mental health care. It reviews the historical development of audit in psychiatric/mental health, particularly since the governmental-inspired health reforms of 1989/90.Table of ContentsAudit: An Introduction. Defining Clinical Audit. Clinical Audit in Mental Health. Care Plans and Audit. Introducing Clinical Audit. Audit of Care Plans and the Care Programme Approach at Claybury Hospital. Methods of Audit and Data Collection. Methods of Audit Data Analysis. Future Developments. References. Appendices. Index.

Read more less

Book SynopsisThis book is aimed at those with responsibilities for audit, risk and control - auditors of course - but also finance directors, audit committee members, project accountants, systems designers and other professionals too. Working under pressure, these people often need to take account of theory and best practice but strike a balance with the practical demands of their workplace. This book's practical emphasis on meeting the ever-changing needs of clients and auditees will benefit a wide audience by helping readers to: select a suitable, practical sampling approach appreciate the statistical implications evaluate the results of audit testing take account of risk and control evaluation in targeting valuable audit resources. It does this by laying out the principles behind a concept and then grounding them in 'real life' cases for the reader to work through. These are accompanied by suggested solutions which, while not definitive answers, do provide valuable advice and guidance.Trade Review'... aims to help auditors, accountants and finance directors adopt best practice in auditing methods ... I found it easy to read and worthy of adding to auditors' book-shelves.' Quality WorldTable of ContentsContents: List of figures; List of tables; List of case studies; Introduction; Statistical and non-statistical approaches; Why bother to use statistical sampling?; Theory, concepts and conditions; Attribute sampling; An introduction to monetary unit sampling (MUS); Monetary unit sampling - taking account of errors; Risk models and the reduction of sample sizes; Other sampling approaches; Final concluding thoughts; Appendices: Additional Case Studies; Glossary; Abbreviations; SAS 430; Tables; Further Reading; Index.

Read more less

Book SynopsisFrom the money nerds behind the award-winning Stacking Benjamins podcast, a new kind of personal finance book to get your house in order. Rich. Wealthy. Well-heeled. Moneyed. Affluent. Not bad—but why not get Stacked instead? If you’ve ever dreamed of a basic philosophy of money that’ll help you live bigger, be bolder, and laugh harder, you need this book. In these uncertain times, the basics matter more than ever. But for most of us, concepts such as investing, budgeting, and getting out of debt just don’t float our boats (or 150-foot yachts)—and so we put them off longer than we should. Joe Saul-Sehy and Emily Guy Birken are here to tell you that personal finance can be a lot more fun than you think. (No haberdashery, maritime knowledge, or specialized flatware required.) Learn about everything from side hustles, to hiring a legit financial adviser, to planning for emergencies, to what&rs

Read more less

Book Synopsis

Read more less

Book SynopsisNEW YORK TIMES BESTSELLERFrom TikTok star and Your (favorite) Rich BFF Vivian Tu, the definitive book on personal finance for a new generationWhen Vivian Tu started working on Wall Street fresh from undergrad, all she knew was that she was making more money than she had ever seen in her life. But it wasn?t until she found a mentor of her own on the trading floor that she began to understand what wealthy people knew intuitively?the secrets to beating the proverbial financial game that has, for too long, been male, pale, and stale.Building on the lessons she learned on Wall Street about money and the markets, Vivian now offers her best personal finance tips and tricks to readers of all ages and demographics, so that anyone can get rich, whether you grew up knowing the rules to the game or not. Vivian will be your mentor, dispensing fresh, no-BS advice on how to think like a rich person and create smart money habits. Throughout the pages of Rich AF, Vivian will break down her best recommendations to help you: Maximize your earnings to get more out of your 9-to-5 Understand the differences between savings accounts, and where you should keep your money Identify the tax strategies and (legal) loopholes you need to retire in style Overcome investing fears to secure wealth for generations And much more!Rich AF will equip readers with the tools and knowledge to not only understand the financial landscape, but to build a financial strategy of their own. And with Your Rich BFF at your side, you?ll be able to start your financial journey already in an affluent mindset, making the most of your money and growing your wealth for years to come.

Read more less

Book SynopsisThe Interactive Accounting Workbook has been rigorously developed to support the revolutionary new Interactive Accounting software.Table of Contents1. Financial Accounting Manuel. 2. Absorption Costing Manuel. 3. Marginal Costing. 4. Standard Costing Manuel. 5. Capital Investment Appraisal Manuel. Index.

Read more less

Book SynopsisTrade Review"This sharp-eyed, sympathetic study ... has a compelling new angle on the effects of long-term financial instability on working-class families... This is a must-read for anyone interest in causes of--and potential solutions to--American poverty."--Publishers Weekly, starred review "[A] groundbreaking study..."--Richard Eisenberg, Forbes.com "The book constitutes a plea for all those who interact with its subjects to look behind the annual averages to the weekly reality."--Peter Morris, Financial World "Illuminating..."--Diane Coyle, The Enlightened Economist "I really enjoyed this book... These diaries are not just financial records but emotional ones too, and it is here that the book's greatest strength is apparent: there is nothing cold or hard about these finances... Morduch and Schneider's research ... translates easily to Europe. The commonality is uncertainty... Morduch and Schneider make a clear and persuasive argument that blame should not be put on families for the way that they manage their finances in times of such instability and uncertainty."--Lisa Mckenzie, Times Higher Education "As the book illustrates, families are constantly juggling their obligations and making decisions like which bills to pay and how much they can spend on groceries. It's hard to avoid a constant feeling of restlessness when your financial life is taking up so much brain space."--Lauren Gensler, Forbes.com "Morduch and Schneider bring home the seriousness of these swings in income and the problems that result through detailed stories of the real families that participated in the study. Descriptions of the problems facing these people, which make up about half of the book, have a powerful effect on the reader."--Ron Haskins, Stanford Social Innovation ReviewTable of ContentsAcknowledgments ix Introduction: A Hidden Inequality 1 Worlds of Uncertainty 1 Earning 21 2 Spending 47 3 Smoothing and Spiking 65 How Families Cope 4 Saving 87 5 Borrowing 110 6 Sharing 130 New Ways of Seeing 7 Sometimes Poor 151 8 Secure and in Control 168 Notes 179 Bibliography 203 Index 225

Read more less

Book SynopsisTrade Review"Winner of the 2018 Silver Medal in Economics, Axiom Business Book Awards""2018 Silver Medal Winner in Finance/Investment/Economics, Independent Publisher Book Awards"

Read more less

Book Synopsis

Read more less

Book SynopsisRobert Cinnamon is a world-renowned educator. As a director of the international training and consultancy firm, Insight Marketing and People, he runs a popular masterclass and in-company training programme Demystifying Financial Management. Brian Helweg-Larsen is a global educator and director of Profitability Business Solutions. He teaches in three languages across five continents and runs a business simulation used by the Harvard Business School's MBA Programme.Table of Contents Chapter - 13: Where is all our cash? Managing working capital Chapter - 12: Tools for evaluating projects; Chapter - 11: What must we sell to make a profit?; Chapter - 10: The hidden costs – depreciation, amortization and tax; Chapter - 09: Shareholder value and economic profit; Chapter - 08: Valuing a company; Chapter - 07: How our investors see us – stock market ratios; Chapter - 06: Getting finance from the bank; Chapter - 05: Measuring business performance – financial ratios; Chapter - 04: Financial planning – the budgets; Chapter - 03: Where do all the business functions fit in?; Chapter - 02: The business cycle; Chapter - 01: So why do you want to know more about finance?; Chapter - 00: Introduction;

Read more less

Book SynopsisCovers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.Table of ContentsPrior evidence on corporate annual reports; research methodology and the demographics of the corporate shareholder; investors' investment objectives and their information sources; the readership and usefulness of corporate financial statements; the readership and usefulness of non-financial statement items; the effect of sophistication on the use of annual reports; the shareholder's demand for inproved reporting; the expectation gap and the auditor; shareholder's use of the auditor's report; shareholder views on auditor independence and conflict of interest; shareholder perceptions of the financial reporting responsibilities of auditors, management and Board of Directors; the future of the Corporate Annual Report in responding to the shareholder's demand for accountability; appendix a - surveying methods and results; appendix b - chi-square test for nonresponse bias.

Read more less

Book SynopsisAn analysis of fuzzy sets and the theory of evidence to accounting. It is divided into parts, covering: methodology; inference; prediction; and neural networks.Table of ContentsPart 1 Methodology: utilizing fuzzy logic in decision making - new frontiers, Kursheed Omer and Andre de Korvin; fuzzy set theory and behavioural models for decision making under ambiguity, Awni Zebda. Part 2 Applying fuzzy-set theory to target costing in the automobile industry, Mohamed E. Bayou and Alan Reinstein; quality contingent replenishment policies under fuzzy demand, Jess S. Boronico; a fuzzy decision support for cost management systems design, Akhilesh Chandra and Surendra Agrawal; knowledge acquisition and the development of decision rules - studying and evaluating internal control structure, Philip H. Siegel, Jerry Strawser and Andre de Korvin. Part 3 Inference: assessment of short term liquidity risk using fuzzy sets, Ashutosh Deshmukh and Sia Nassiripour; a fuzzy set approach to client acceptance decision, Ashutosh Deshmukh, Jeffery Romaine and T.L.N. Tallaru; fuzzy expert systems - the problem of validation, Michelle McEacharn, Awni Zebda and James Calloway; uncertainty handling in accounting expert systems - a comparison of alternative approaches to knowledge representation, Ram S. Sriram and Patrick Wheeler. Part 4 Prediction: modelling ambiguity in both value and demand functions - the applications of fuzzy sets to stochastic modelling under uncertainty, Jess S. Boronico and Robert Kleyle; assessment of capital budgeting sophistication - an application of fuzzy set theory, Pamela H. Church, J. David Spiceland and Carolyn R. George; the audit risk model under the risk of fraud, Saurav Dutta, Keith E. Harrison and Rajendra P. Srivastava; project cost control - a fuzzy logic approach to crashing project activity, Kursheed Omer, Margaret F. Shipley and Andre de Korvin; the peer review process - a fuzzy decision model, Kursheed Omer et al. Part 5 Neural networks: a comparative analysis of artificial network algorithms - application to a bank financial risk model, Ram S. Sriram, R. Srikanth and Roy George; improving artificial neural network performance through input variable selection, Ali Tahai, Steven Walczak and John Rigsby; improved cash flows using neural network models for forecasting foreign rates, Steven Walczak, Ali Tahai and Khondar Karim.

Read more less

Book SynopsisThis text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. It integrates the study of TQM and reengineering into management accounting, internal auditing and control systems.Table of ContentsAdaptation and Selection Theories of Organizations and Accounting Systems: Adaptation and contingency analysis of organizational management and accounting control systems; Selection and organizational innovation changes; Organizations as social systems and their implications for accounting control systems. The Adaptive Systems Approach to Process Innovation Changes in Accounting Control Systems: The mechanistic vs. organic approaches to organizational and accounting innovations; Organizational learning, transformation and performance issues; Culture, leadership, and organizational development. Process Innovation Strategies in Internal Auditing and Accounting Control Systems; Innovation, adoption, diffusion and changes in accounting systems. Total quality management as an incremental adaptive innovative systems strategy for internal auditing and accounting control systems change. Reengineering and structural innovation changes. Total quality management and reengineering: a comparison of incremental vs. radical innovation strategies. The diffusion of administrative innovation changes: implications for accounting control and internal auditing systems. Appendices. Contingency factors affecting externally oriented organizational change and growth strategies. Collaboration and organizational management: systems approach to inter-divisional collaboration. (Part contents).

Read more less

Book SynopsisContains nine papers, which are logically divided into three parts. This title illustrates research thrusts on a variety of financial economics issues that are germane to working capital management. It also explores dividend payouts and tax environment changes as a source of concern to treasury (and financial) managers.Trade ReviewY.H. Kim ...Nine papers illustrate ongoing research thrusts on a variety of financial economics issues that are germane to workig capital management. Journal of Economic LiteratureTable of ContentsPart I. Short-Term Interest Rates and Financial Management. The component of short-term interest rates (T.W. Miller, B.K. Stone). A study of short-term financial management techniques (C.E. Maxwell, L.J. Gitman and S.A.M. Smith). The cash balance model of Miller-Orr (W.R.L. Taylor, J.A. Yoder). Part II. Financing Alternatives: Trade Credit Analysis and Bank Loans Under Debtor-in-Possession Financing. Constrained optimal trade credit terms in a competitive pricing model (B.D. Kluger). The analysis of credit policy changes with growing and seasonal sales (K.D. Riener). Debtor-in-possession financing and the uniqueness of bank loans: evidence from borrowers and lenders perspectives (F.A. Elayan, J.Li). Part III. Cash Dividend, Dividend Initiation and Tax Rate Changes. Cash dividend payments: an examination of the signalling and agency costs hypothesis (S. Mukherji, M.S. Dhatt and C.F. Richards). Investor cognizance and price reactions to dividend initiation (H. Jo, C. Kang and Y.H. Kim). Evaluation of the effect of tax rate changes (M-W. Rhee, A.E. Avery).

Read more less

Book SynopsisAdvances in Management Accounting publishes well-developed articles that are relevant to both practitioners and academicians. Covering the impact of teaming on productivity, quality, and employee satisfaction that was measured using research design methods not commonly found in field study researchTable of ContentsAIMA statement of purpose. Editorial policy and manuscript form guidelines. Introduction (M.J. Epstein, J.Y. Lee). The impact of work teams on performance: a quasi-experimental field study (P.S. Wisner). Creative accounting? Wanted for new product development! (J.H. Hertenstein, M.B. Platt). Implementing cost-volume-profit analysis using an activity-based costing system (R.C. Kee). An empirical study of the application of strategic management accounting techniques (K.S. Cravens, C. Guilding). The long-term stock return performance of lean firms (Kyungjoo Park, Cheong-Heon Yi). The relation between chief executive compensation and financial performance: the information effects of diversification (L. Kren). Participative budgeting and performance: a state of the art review and re-analysis (P. Chalos, M. Poon). Interactive effects of strategic and cost management systems on managerial performance (A.I. Nicolaou). The role of quality cost information in decision making: an experimental investigation of pricing decisions (A. Anandarajan, C. Viger). Risk perception and handling in capital investment: an empirical study of senior executives in Hong Kong (S.M. Ho, L. Yang). A framework for examining the use of strategic controls to implement strategy (R. Kershaw).

Read more less

Book SynopsisFeatures articles on various topics in management accounting that are relevant to researchers in both practice and academe. This volume contains articles on innovation strategy and the use of performance measures, performance effects of financial incentives, and evaluating product mix and capital budgeting decisions.Table of ContentsIntroduction; Expanding Our Frontiers: Management Accounting Research in the Next Decade?; Innovation Strategy and the Use of Performance Measures; Comparing the Performance Effect of Financial Incentives For a Simple, Recurrent Task; Evaluating Product Mix and Capital Budgeting Decisions with an Activity-Based Costing System; Performance-Based Organizations (Pbos) The Tale of two Performance-Based Organizations; A Nomological Framework of Budgetary Participation And Performance: A Structural Equation Analysis Approach; Does Organization-Mandated Budgetary Involvement Enhance Managers Budgetary Communication with Their Supervisor?; Budgetary Slack and Performance in Group Participative Budgeting: The Effects of Individual and Group Performance Feedback and Task Interdependence; Do Perceptions of Fairness Mitigate Managers Use of Budgetary Slack During Asymmetric Information Conditions?; Effects of Responsibility and Cohesiveness on Group Escalation Decisions.

Read more less

Book SynopsisA streamlined introduction to record keeping, accounting, and more, Bookkeeping Made Simple takes the mystery out of financial jargon for small-business owners and students. Completely up to date, this comprehensive edition now covers the complete accounting cycle, making it easier than ever to master the math of commerce. Topics covered include:* assets and equities* individual accounts* the journal* adjustments to accounts* preparing statements* merchandising accounts* control of cash* petty cash* payroll* partnership* closing the books

Read more less

Book SynopsisBestselling author and financial expert Mary Hunt helps couples enjoy freedom, honesty, and harmony in managing their money as a team.

Read more less

Book SynopsisWhen it comes to money management, most of us take a hands-off approach because we''re just not confident that we have the know-how needed. But personal finance is actually more personal than it is finance. Tim Maurer has made a career out of distilling complex financial concepts into understandable, doable actions. In this eminently practical book, he shows readers how to- better understand their values and goals in order to simplify their money decisions- budget major expenses intelligently- reduce and eliminate debt- make vital decisions on home, auto, and life insurance- establish a world-class investment portfolio- craft a workable retirement plan- and moreReaders will be relieved to see that managing their money is actually not as complicated as they thought--and that they can take control of their financial future starting today.

Read more less

Book Synopsis

Read more less

Book SynopsisIllustrated using examples, this student text explains management accounting in all of its phases, from the determination of figures through their presentation and interpretation, to their application in business management.Table of ContentsPart I Introduction Part II Planning and Control Part III Costing and Pricing Part IV Decision Making Answers Appendix - Discounted cash flow tables Index

Read more less

Book SynopsisA study that investigates the various aspects of the 100 entrepreneurial firms in Australia. It analyses the association between intellectual capital disclosure types on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007.Table of ContentsList of Tables. List of Figures. List of Charts. List of Appendix Sections. Acknowledgements. Dedication. Executive Summary. Chapter 1 Introduction and overview. Chapter 2 Literature review. Chapter 3 Theoretical framework. Chapter 4 Research methods. Chapter 5 Sample characteristics. Chapter 6 Findings and interpretation – Content analysis. Chapter 7 Findings and interpretation – Survey questionnaire. Chapter 8 Findings and interpretation – Interviews. Chapter 9 Conclusions. References. Appendices. Subject Index. Studies in managerial and financial accounting. Studies in managerial and financial accounting. Copyright page.

Read more less

Book SynopsisFeatures articles on a call for future research on management accounting service quality; budget ratcheting and performance; effect of trust-in-superior and trustfulness on budgetary slack; relationship between purposes of budget use and budgetary slack; strategic budgeting in public schools; and, more.Table of ContentsList of Contributors. EDITORIAL BOARD. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES. Introduction. A call for research on management accounting service quality. Budget ratcheting and performance. The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation. The relationship between purposes of budget use and budgetary slack. Selection bias and endogeneity issues on the relationship between information technology and firm performance. Strategic budgeting in public schools: An experimental comparison of budget formats. Using a management accounting perspective to evaluate the production of future accounting professionals. Investigating the links between management control approaches and performance measurement systems. Antecedents and consequences of cost information usage in decision making. Why the proper definition of the ABC matters: A note. Advances in management accounting. Advances in management accounting. Copyright page.

Read more less

Book SynopsisCombining the control theory of William Glasser with the wisdom of W. Edwards Deming, this indispensable management resource explains both what quality is and what lead-managers need to do to achieve it.

Read more less

Book Synopsis

Read more less

Book Synopsis

Read more less

Book SynopsisThis book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure.Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators.<Table of Contents1. Introduction 2. The disclosure of non-financial information and the role of business models 3. Business model communication in corporate reporting 4. The implications of business model disclosure 5. Concluding remarks

Read more less

Book SynopsisEffective performance management is core to successful organizations. The new edition continues to look at performance management as an interdisciplinary field of study and practice and draws upon a wide set of business disciplines, including strategic management, organizational behaviour, organizational theory, and management accounting.The book provides a contemporary examination of theories, issues, and practices related to performance management with an original performance management framework, grounded in concrete organizational phenomena, therefore making it more accessible and meaningful to practitioners, scholars, and students. The updated edition also examines organizationsâ evolving use of digital business transformation and the effect on performance management design.With updated cases, the latest edition will help readers to gain insights into the fields of strategic management, organizational behaviour, organizational theory, and management accounting andTrade Review"An important aspect of corporate culture is a strong performance culture that recognises and rewards the right behaviour beyond achieving short-term financial goals. This must be underpinned by an effective performance measurement system. The focus on ESG and digitalisation of businesses also challenge the performance management systems of many companies. The new edition of Ralph W. Adler’s book provides a useful framework for approaching the design of a performance measurement system and is a timely reminder of the importance of an effective performance measurement system for a high-performing and ethical organisation."Mak Yuen Teen, PhD, FCPA (Aus), Professor (Practice) of Accounting, National University of Singapore"I love when a book not only contains all the relevant information but is written in a way that can be understood by many, not just elite academics. This is one such book. From what I have read, I would recommend this book for those studying, teaching, or working in the area of management accounting – with an emphasis on performance management. By critiquing and comparing respective early frameworks and providing a clear history of performance management, Adler has cleverly derived a new and original performance management framework. This conceptual model then informs the remainder of the new edition with the addition of ethical behaviours and digital business transformation. Providing detailed knowledge of prior research is essential to informing these new and improved ways of organizational structure and ensuring the capture of 21st-century innovations."Robyn Pilcher, PhD (USyd), MCom, BBus, FCPA, FIPA, CMA , Adjunct Associate Professor, Curtin University, Australia"This textbook does an excellent job of condensing and presenting in a manner understandable to students the multifarious field of performance management (management control). The framework developed and used throughout the textbook captures the various elements of performance management in a manner that can be readily applied in practice."Ralph Kober, Associate Professor of Accounting, Monash University, AustraliaTable of Contents1. Performance Management: An Introduction PART 1 Performance Management Beginnings 2. What is Performance Management? 3. The Rise of Performance Management 4. Theory and Performance Management PART 2 Organizational Strategy 5. Organizational Goals and Objectives 6. Business Ethics as an Element of Organizational Strategy 7. Introduction to Organizational Strategy 8. Competitive Strategy 9. Digital Business Transformation: Connections to Competitive Strategy PART 3 Levers of Control 10. Organizational Structure 11. Operating Systems, Processes and Procedures 12. Organizational Culture PART 4 Contingent Factors 13. Internal Environment 14. External Environment 15. Conclusion

Read more less

Book SynopsisFinancial Management in Museums considers sustainable and innovative solutions to current museum financial challenges by analyzing the many changes and pressures affecting the museum field.Presenting diverse perspectives from a range of authors around the world, the book shares and compares different funding models and methods of museum financial management. Arguing that museums need to be more effective in obtaining and managing financial resources, the volume also demonstrates how innovative and sustainable financial management strategies and structures can allow museums to respond to societal pressures and issues in a more effective way. It also demonstrates that museums must allocate resources responsibly to fulfill their goals of justice, equity, inclusion, and accessibility. The theoretical and practical contributions within the volume cover a comprehensive range of topics, including foundational concepts, revenue, expenses, budgeting, financial leadership, strat

Read more less

Book SynopsisConstruction Audit is becoming more and more prevalent, and organizations are appreciating its importance. Learning the basics of construction auditing can provide valuable knowledge and skills for professionals and students in the construction industry, offering insights into financial management, risk mitigation, compliance and overall project oversight.This book is not just for auditors, however. It could be used by project managers, integrity monitors, construction managers and anyone else who wants to understand the elements that go into creating a successful project. Legal teams involved in contracting and overpayment recovery will also benefit.This book: Walks you through all phases of construction, starting with project inception. It will guide the reader through all the processes and the risks in each of these. Will guide the reader through the many challenges they will face throughout the life of the project. This book provides real-life solutions to common problems in construction. Introduces project management techniques; while not concentrating on a special methodology, the book builds on project management fundamentals. Understanding this will help enable the reader to talk to project managers more effectively. Defines the components of a successful project and gives the reader the tools needed to ensure these components. Uses real-life examples of control breakdowns, errors or fraud. Will help readers build an audit strategy and plan by understanding risks and effective controls that can be implemented to mitigate risk. Whether tackling your first project or your 21st project, this book will help you think outside the box and understand the finite processes and pieces of your project. There is always room for something new, new perspectives or improvement, and this book will help you find it.

Read more less

Book SynopsisRevenue cycle management (RCM) refers to an institution's financial management process that helps track, identify, collect, and manage incoming payments. This helps businesses foster financial transparency within the company and charge patients the correct amount for the services and healthcare they receive. But because of the unique healthcare payment system in the United States, relatively few of these dollars change hands directly between providers and their patients. Instead, there is a complex reimbursement system, mostly driven by third-party payment transactions between government programs and insurance companies on the one hand, and healthcare providers on the other. Artificial Intelligence (AI) can help predict claim denials by analyzing past denial trends and alerting HIM professionals of the potential denial in advance of billing. This affords the opportunity to review and correct claims pre-bill. One major benefit of AI in RCM is increased efficiency. By automating routine tasks, healthcare organizations can free up their staff to focus on more important and value-added work. This can lead to improved productivity and faster turnaround times, ultimately resulting in improved patient care. This book provides an informative blueprint to help hospital and healthcare revenue cycle administration personnel along their Artificial Intelligence journey using the most commonly available administrative datasets, electronic claims, and electronic health records. Peppered throughout the book are hilarious personal anecdotes and cautionary tales from the authorâs wealth of experience in building AI solutions in the healthcare space.The book begins with providing an overview of key concepts such as data science, machine learning, AI, language models (such as ChatGTP) and more. Then the author expands up the defined process in the context of common revenue cycle use cases that leverage electronic claims and electronic health records. Finally, the book provides guidance on how to evaluate AI solutions at each state of the development process including how to evaluate third-party vendor AI solutions.

Read more less

Book SynopsisAccounting information is one of the most vital and important sources of information in the modern world. Those who understand this and can analyse its context and content have the power to influence key decision-making processes.Philip OâReganâs authoritative and important textbook provides readers with the tools and techniques to analyse accounting information and present it in a manner that is clear, focused and valuable. Updated to reflect changes in IFRS, governance codes and regulatory frameworks, as well as new sustainability reporting rules, the text sheds light on the role of accounting information in modern society and the many ways in which it can be used by a variety of stakeholders, including shareholders, investors, employees, environmentalists and others.Aimed at the UK, Ireland and continental European markets, this new edition is completely updated to incorporate relevant accounting standards, sustainability/ESG regulations and advanced analytical techniques. Features which add unique value to this fourth edition of Financial Information Analysis include case studies in every chapter with numerous supporting articles from the major financial presses, questions for review, and comprehensive online support and materials.This essential textbook is core reading for advanced undergraduate and postgraduate students wishing to understand the role of accounting information in modern society.

Read more less

Book SynopsisMore than ever, technology is indispensable to business operations and recordkeeping, so people skilled in computer automationâIT auditorsâhave become an essential part of the financial audit team.This book is a comprehensive guide to the IT audit discipline, and to the impact of abstraction on businesses. Developments including Robotic Process Automation (RPA) and artificial intelligence (AI) mean that businesses are moving from a physical world to an abstracted digital world, increasing reliance on systems, their design, their implementation and on those that oversee and maintain these systemsâoften parties outside the businessesâ control. Though the implications of these shifts go far beyond IT auditing, this book focuses on what IT auditors need to know in this new environment, such as:â How to understand abstracted services and appropriate internal business controlsâ How to evaluate situations where physicality has been replaced by abstracted services

Read more less

Book SynopsisSuitable for exams until December 2024

Read more less

Book SynopsisSuitable for exams until February 2025

Read more less

Book SynopsisSuitable for exams until February 2025

Read more less

Book SynopsisSuitable for exams until February 2025

Read more less

Book SynopsisSuitable for exams from December 2024

Read more less