Accounting for managers : interpreting accounting information for decision-making / Paul M. Collier.
Material type: TextPublication details: Chichester : John Wiley, c2006.Edition: 2nd edDescription: xviii, 514 p. ; 24 cmISBN:- 9780470016091 (pbk.) :
- 9780470016091 (pbk.) :
- 658.1511 COL
- HF5657.4 .C647 2006
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Long Loan | TUS: Midlands, Main Library Athlone General Lending | 658.1511 COL (Browse shelf(Opens below)) | Available | 207177 | |||
Long Loan | TUS: Midlands, Main Library Athlone General Lending | 658.1511 COL (Browse shelf(Opens below)) | 1 | Available | 207174 |
Previous ed.: 2003.
Includes bibliographical references and index.
1 Introduction to Accounting.2 Accounting and its Relationship to Shareholder Value and Business Structure.3 Recording Financial Transactions and the Limitations of Accounting.4 Management Control, Management Accounting and its Rational-Economic Assumptions.5 Interpretive and Critical Perspectives on Accounting and Decision-Making.PART II The use of financial statements for decision-making.6 Constructing Financial Statements and the Framework of Accounting. 7.Interpreting financial statements and alternative theoretical perspectives -- 8.Interpreting financial statements under International Financial Reporting Standards (IFRSs) -- 9.Governance and the operating & financial review (OFR): understanding the context of accounting -- 10.Marketing decisions -- 11.Operating decisions -- 12.Human resource decisions -- 13.Accounting decisions -- 14.Strategic investment decisions -- 15.Performance evaluation of business units -- 16.Budgeting -- 17.Budgetary control -- 18.Research in management accounting conclusions and further readings -- 19.Introduction to the readings.
This work explains how accounting information is used by non-financial managers, emphasising interpretation, rather than construction and encouraging a critical perspective of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real business situations.