A revolution has occurred in management accounting. Some
commentators have attributed this to the concept of activity-based costing,
which was popularised in the US during the mid-1980s, and hailed as a more
accurate product-costing method than what was then referred to as traditional
cost accounting.
Thereafter, a large number of innovations and other new techniques were
proposed and adopted by many companies. These developments have important
implications for all those teaching and practising the discipline of management
accounting.
A guide for anyone studying, practising or researching in this area, this
book is a series of essays covering some of the main advances. Topics
include:
- the need for relevance in management accounting;
- activity-based costing;
- customer profitability analysis;
- performance measurement and balanced scorecard;
- the importance and measurement of quality;
- the budgeting process.
For further information contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204
The Author
Peter Clarke is Emeritus Professor at the UCD Business
School and a Fellow of Chartered Accountants Ireland. He has published over 100
articles on various aspects of accounting in addition to being a regular
presenter at international conferences. His other books include: Cases in
Managerial Accounting (1987), Accounting Information for Managers
(2002), and Managerial Accounting: Costing, Decision-making and
Control (3rd edition, 2017).
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