Accounting for Decision Making and Control - Tapa blanda

Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organisation’s accounting system. This book provides a framework for thinking about accounting systems and a basis for analysing proposed changes to these systems. The Seventh Edition demonstrates that managerial accounting is an integral part of the firm’s organisational architecture, not just an isolated set of computational topics. The purpose of this text is to provide students and managers with an understanding and appreciation of the strengths and limitations of an organisation’s accounting system, thereby allowing them to be more intelligent users of these systems. The main purpose proposed by the author remains in tact for the Seventh Edition.

Research and teaching interests involve financial and managerial accounting. He and Professor Ross L. Watts received American Institute of Certified Public Accountants Awards in 1979 and 1980 for their joint papers. He received the American Accounting Association award for Seminal Contribution to Accounting Literature in 2004. He was the 1978 winner of the Competitive Manuscript Award, sponsored by the American Accounting Association, for his paper, "The Costs and Benefits of Cost Allocation." His research, which has come to be called "positive theories of accounting," seeks to understand the costs and benefits of various accounting procedures. He and Watts co-authored a book, Positive Accounting Theory, published by Prentice-Hall in 1986.