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Accounting for managers : interpreting accounting information for decision-making / Paul M. Collier.

By: Material type: TextTextPublication details: Chichester : John Wiley, c2006.Edition: 2nd edDescription: xviii, 514 p. ; 24 cmISBN:
  • 9780470016091 (pbk.) :
  • 9780470016091 (pbk.) :
Subject(s): DDC classification:
  • 658.1511 COL
LOC classification:
  • HF5657.4 .C647 2006
Contents:
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.
Summary: 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.
Holdings
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.

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