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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...
In today’s dynamic global business environment where knowledge is a main asset and learning becomes the most important process, Business Education needs to employ the right practices to develop future leaders. Businesses require graduates that become true experts. But can business schools indeed create learning experiences that address the needs of the global marketplace? Can they teach students to build learning organizations? The articles in this volume detail successful approaches developed by business educators and researchers. The approaches have been implemented to solve real problems and to provide students with the ethical and analytical abilities they will need to both compete and contribute to the betterment of others. The thematic part of this volume focuses on the potential of interactive on-line activities to promote business and economics education. They demonstrate the benefits that learning technologies can bring and show how to overcome potential problem issues.
Explains how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.
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.
Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved.
The fifth edition of a classic text features important updates that reflect the enormous changes that have taken place in recent years - the Internet as an important information transmission format that is here to stay and convergence among media. This edition features thorough discussions on the Internet and convergence, as well as reflects the latest information on broadcast and cable regulations and policies. It also includes a fresh batch of case studies, and study questions. As in previous editions, this book also covers management theory, audience analysis, broadcast promotion, and marketing.
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.
Many workplaces have become characterized as learning organizations where knowledge workers provide the required competitive edge. Due to the dynamic changes in the economic structures, adaptive, generative, lifelong, and continuous learning have become norms. Leaders in the corporate world have a greater responsibility to provide direction in knowledge building and knowledge delivery systems. The key competencies required for leadership have been impacted by the change in corporate structures and the ever-changing formats that define competitive business landscapes. Traditional universities are also experiencing greater demand to provide the necessary skill sets required by individuals task...
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.
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.