Best practices in management accounting

التفاصيل البيبلوغرافية
العنوان: Best practices in management accounting
المساهمون: Gregoriou, Greg N., 1956-, Finch, Nigel, 1969-
سنة النشر: 2012
وصف مادي: 1 online resource (xxv, 255 pages) : illustrations
مصطلحات موضوعية: Managerial accounting., BUSINESS & ECONOMICS -- Accounting -- Managerial., Electronic books.
الوصف: Management accounting has undergone significant evolution in recent years, moving away from rigid budgeting programs and static output measures to more comprehensive approaches which include value identification and measurement. This change has been driven by new management techniques and anchored within firms whose financial characteristics and organisational structures are a radical departure from those of the last century. Organizations that lead in today's economy have reinvented performance management to adapt to the many and varied challenges they face when driving stakeholder value while attempting to deliver on concurrent goals such as economic and environmental stability. Management accounting principles are now informed by strategy, not by cost. Concepts such as lean management, sustainability, intellectual capital and balanced scorecards have been transformed into robust business tools that can provide competitive advantage and increase the productivity, effectiveness and efficiency of any business, large or small. Best Practices in Management Accounting provides case studies, commentary and analysis from international experts in management accounting, bringing together a survey of the state of the discipline today. The chapters explore the contemporary focus areas of: budgeting and control systems; environmental and intangibles management; non-financial performance measures and public sector management. The book will be invaluable to those executives, managers and advisers involved in performance measurement and management in public and private companies, government agencies, firms managing intangible assets and firms incorporating sustainability concepts.
ملاحظة حول المحتويات: The rhetoric and the reality of budget participation / Noah P. Barsky -- Inter-organisational relationships as a complex adaptive system / Jim Rooney -- Management accounting in a lean environment / Riccardo Silvi, Monica Bartolini and Franco Visani -- What really happens with performance management systems / Noah P. Barsky and Garry Marchant -- Recent progress in management control depiction / Jim Rooney -- Corporate social responsibility and sustainability reporting / Nigel Finch -- Management accounting practices for sustainability / Jayanthi Kumarasiri -- An integrated package of environmental management control systems / Max L. Baker, David A. Brown and Teemu Malmi -- Efficiency measurement for supplier selection and control : a data envelopment analysis approach / Franco Visani, Riccardo Silvi and Klaus Möller -- Intangible assets : value drivers for competitive advantage / Pankaj M. Madhani -- Strategic performance measurement systems and managerial judgments / Mandy Man-sum Cheng -- Non-financial indicators and strategic management accounting / Gregory Wegmann and Evelyne Poincelot -- Management tools for evaluating performance and value creation in sports organisations / Angel Barajas -- Measuring performance in government and non-profit organisations : the role of the balanced scorecard / Zahirul Hoque -- Performance measurement in the public sector : evaluating performance measurement and reporting in health / Suresh Cuganesan and Julie Foreman -- The balanced scorecard as a performance management tool for museums / Toomas Haldma and Kertu Lääts.
Original Identifier: (OCoLC)769139705
(Springer)ocn769139705
(OCoLC)774289042
(OCoLC)964881004
نوع الوثيقة: Book
اللغة: English
ردمك: 978-0-230-36155-3
0-230-36155-2
حقوق: This record is part of the Harvard Library Bibliographic Dataset, which is provided by the Harvard Library under its Bibliographic Dataset Use Terms and includes data made available by, among others, OCLC Online Computer Library Center, Inc. and the Library of Congress.
ملاحظات: Includes bibliographical references and index.
رقم الأكسشن: edshlc.015047397.4
قاعدة البيانات: Harvard Library Bibliographic Dataset
الوصف
ردمك:9780230361553
0230361552