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Management accounting in support of strategy : how management accounting can aid the strategic management process / Graham S. Pitcher.

By: Material type: TextTextSeries: Managerial accounting collectionPublisher: New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, [(c)2018.]Edition: First editionDescription: 1 online resource (xii, 195 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781947843820
Subject(s): Genre/Form: Additional physical formats: Print version:: No titleLOC classification:
  • HF5657.4
Online resources: Available additional physical forms:
Contents:
1. Management accounting and the strategic management framework -- 2. Understanding the business environment -- 3. Internal appraisal -- 4. Corporate appraisal -- 5. Competitive strategies -- 6. Strategic options generation -- 7. Strategic evaluation and choice -- 8. Implementation issues -- 9. Multidimensional performance management -- 10. Sustainability and performance management -- 11. The future role of the management accountant -- Appendix A. Strategic management accounting techniques -- Appendix B. Income statement and balance sheet for X Incorporated and Y Incorporated -- References -- About the author -- Index.
Abstract: During the 1980s and 1990s management accounting was criticized for being too operationally focused. The term strategic management accounting, as distinct from conventional management accounting, has been promoted as a means of addressing this criticism. There has, however, been considerable debate about whether strategic management accounting actually exists, and, if it does, what accounting techniques can be determined as strategic. This book takes a different approach in that it does not seek to categorize management accounting techniques, but takes the stance that management accounting is about providing information for managers to manage the business. The book explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control. The reader will gain an understanding of the strategic management framework, strategic models and tools, and how management accounting can support the strategic management process. It will be beneficial for undergraduate and postgraduate students studying strategy or management accounting. The book will also enable the practicing accountants to understand how they can make a significant contribution to the success of their organization by demonstrating how management accounting can be used in support of strategy.
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Holdings
Item type Current library Collection Call number URL Status Date due Barcode
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) G. Allen Fleece Library ONLINE HF5657.4 (Browse shelf(Opens below)) Link to resource Available BEP9781947843820
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) G. Allen Fleece Library Non-fiction HF5657.4 (Browse shelf(Opens below)) Link to resource Available 9781947843820

1. Management accounting and the strategic management framework -- 2. Understanding the business environment -- 3. Internal appraisal -- 4. Corporate appraisal -- 5. Competitive strategies -- 6. Strategic options generation -- 7. Strategic evaluation and choice -- 8. Implementation issues -- 9. Multidimensional performance management -- 10. Sustainability and performance management -- 11. The future role of the management accountant -- Appendix A. Strategic management accounting techniques -- Appendix B. Income statement and balance sheet for X Incorporated and Y Incorporated -- References -- About the author -- Index.

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During the 1980s and 1990s management accounting was criticized for being too operationally focused. The term strategic management accounting, as distinct from conventional management accounting, has been promoted as a means of addressing this criticism. There has, however, been considerable debate about whether strategic management accounting actually exists, and, if it does, what accounting techniques can be determined as strategic. This book takes a different approach in that it does not seek to categorize management accounting techniques, but takes the stance that management accounting is about providing information for managers to manage the business. The book explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control. The reader will gain an understanding of the strategic management framework, strategic models and tools, and how management accounting can support the strategic management process. It will be beneficial for undergraduate and postgraduate students studying strategy or management accounting. The book will also enable the practicing accountants to understand how they can make a significant contribution to the success of their organization by demonstrating how management accounting can be used in support of strategy.

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