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Management Accounting
Management Accounting: A Business Planning Approach has three primary objectives: to introduce students to strategy and its impact on process and performance; to help students understand basic business processes and their inherent risks; and to emphasize the importance of management accounting in business decision making. In addition to highly readable and easy-to-understand technical material, the instructional content is contextualized in the unfolding story of a business. In each chapter, students see how contemporary tools and techniques are applied in real-world business situations. Specific topics include applying a Balanced Scorecard approach, planning profitable operations, using for...
Organizational Determinants of Budgetary Influence and Involvement
Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
Building Learning Experiences in a Changing World
Advances in Business Education & Training is a Book Series to foster advancement in the field of Business Education and Training. It serves as an international forum for scholarly and state-of-the-art research and development into all aspects of Business Education and Training. This new volume deals with several aspects of the challenge to design learning in and for a changing world. The first part concerns program development. How to build curricula that are future-proof? Principles to innovate our curricula are identified. It answers the question how we can incorporate the need for change in our thinking about curriculum-development and identify the necessary elements to incorporate in our...
Global Strategic Management
International business is undergoing continuous transformation as multinational firms and comparative management evolve in the changing global economy. To succeed in this challenging environment, firms need a well-developed capability for sound strategic decisions. This comprehensive work provides an applied and integrated strategic framework for developing capabilities that lead to global success. It is designed to help readers achieve three essential objectives. First, it provides intellectual and practical guidelines for readers to execute goals and strategies that lead to meaningful and productive results. The book is packed with frameworks, cases, anchoring exercises, techniques, and to...
Accountants' Handbook, Financial Accounting and General Topics
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Financial Forensics Body of Knowledge
The definitive, must-have guide for the forensic accounting professional Financial Forensics Body of Knowledge is the unique, innovative, and definitive guide and technical reference work for the financial forensics and/or forensic accounting professional, including nearly 300 forensic tools, techniques, methods and methodologies apply to virtually all civil, criminal and dispute matters. Many of the tools have never before been published. It defines the profession: "The Art & Science of Investigating People & Money." It defines Forensic Operators: "...financial forensics-capable personnel... possess unique and specific skills, knowledge, experience, education, training, and integrity to fun...
Handbook of Cost Management
Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
Achieving Business Value in Information Security
Inhaltsangabe:Abstract: The beginning of the 21st century with the fear of the "Year 2000"-threat (Y2K) became a milestone for the "Information Age", a term coined for the post-industrial stage of leading countries [ ] when information and information technologies become the main strategic national resource which results in an avalanche growth of information dependence in all spheres of society and state activities. . In organisations the awareness of the dependence on information has led to corporate initiatives to treat information as an asset, which includes various efforts for its protection. Management trends such as "knowledge management" have identified "knowledge sharing" as a new me...
Accountants' Handbook, Special Industries and Special Topics
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Media Management in the Age of Giants
The emergence of giant media corporations has created a new era in mass communications. The world of media giants—with a focus on the bottom line—makes awareness of business and financial issues critical for everyone in the industry. This timely new edition of a popular and successful textbook introduces basic business concepts, terminology, history, and management theories in the context of contemporary events. It includes up-to-date information on technology and addresses the major problem facing media companies today: How can the news regain profitability in the digital age? Focusing on newspaper, television, and radio companies, Herrick fills his book with real-life examples, interviews with media managers, and case studies. In a time when all the rules are changing because of digital technology, conglomeration, and shifting consumer habits, this text is a vital tool for students and working journalists.
