Established as the leading introductory text in the field, Colin Drury’s Management and Cost Accounting has helped students to blend theory and practice for over thirty-five years.

The Student Manual is a practical companion featuring a wealth of questions for each topic, with exercises and fully worked solutions that empower students to practise key concepts of management and cost accounting and prepare for exam success. This edition of the Student Manual includes new sections on data analytics and environmental management accounting as well as expanded coverage of strategic performance and cost management, value creation and quality management.

Continuing to comprehensively revise Colin Drury's text, Mike Tayles draws on his experience as an examiner for both ACCA and CIMA to update this hands-on student guide.

Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena.

The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.

To make effective - and ultimately profitable - business decisions, executives and managers must be able to evaluate internal and external financial information. Accounting for Effective Decision Making is written in a style that cuts through the technical language and gets to the substance and implications of the most important financial and nonfinancial information. This useful guide to corporate financial and cost reporting for managers and executives at every level will enable them to anticipate and improve the effects of their decisions on the profitability of the enterprise and its business units.

Corporations must decide how much to invest in the natural capital (e.g., air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists. Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating these costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters.

With limited exceptions, present accounting rules do not address software accounting, and state and federal rules of taxing software remain ambiguous. Up-to-date, comprehensive, and written by the leading authority in this field, "Accounting and Tax Aspects of Computer Software Manufacturing" explains these rules for anyone involved with the tax or accounting aspects of software, including accountants, attorneys, and corporate executives.

This important new book explains how to use management auditing to determine the efficiency of public utility management systems. The first book to concentrate on such areas as evaluation criteria and audits of operations and personnel, Management Auditing as a Regulatory Tool identifies problems in the auditing process and recommends strategies for improving it. It is an essential guideline for public utility management, auditors, and consulting organizations. The book focuses on nine management audits of major New York state organizations.

Quality is becoming the most important competitive issue. The customer demands quality making it imperative to businesses to take it in serious consideration. It has become a matter of survival to provide a quality product. The concern with quality demands a) a better definition of the quality concept for each firm; b) a constant monitoring and planning of the quality standards and actions; and c) a continuous control of operations towards a quality objective. This is essentially the message and the content of this book: That quality needs to be defined contingent on the specific activities of the firm; that quality needs to be constantly monitored through a specific planning and recording system and finally, that quality is essentially the result of strong control activities. Belkaoui reviews the various approaches to the specification of the quality concept, the type of recording systems appropriate for its monitoring and the detailed control procedures needed to achieve it.

The book should be very helpful to executives involved in a total quality control program, management accountants involved in the control of quality and accounting students in managerial accounting courses.

Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

If you're preparing for The American Institute of Professional Bookkeepers' (AIPB) bookkeeping certification test, you need an easy- to-follow test-preparation guide that gets you up to speed quickly in all of the bookkeeping basics, from setting up a company's books and recording transactions to managing employee payroll, handling government paperwork, and closing out the books. You need "Bookkeeping Workbook For Dummies."

With demonstration problems, complementary examples, and multiple-choice questions you'll find in this user-friendly primer, you'll sharpen your bookkeeping skills for the real world as you increase your ability to perform well on any test. Chapter quizzes let check your progress as you go, and step-by-step answers show you where you went wrong (or right) each problem. You'll feel your confidence --and competence--growing as you learn how to: Perform a wide variety of financial transactionsUse key concepts and skills with real-world bookkeeping problemsDesign a bookkeeping systemTrack day-to-day business operationsKeep journals for active accountsUse blank working papers and spread sheetsHandle cash entries and develop internal controlsCalculate and pay employee withholding taxesDepreciate assetsProve out your books at year's endPrepare tax returns as set up for a new year

Complete with Top Ten lists for managing cash, monitoring accounts, and finding additional helpful resources, "Bookkeeping Workbook For Dummies" is the test-prep guide you need to help you ace the certification test and speed your way into a successful and rewarding career.

For many entrepreneurs there is a mystique about finance -starting, growing and selling new ventures is tough enough. Yet with some focused financial knowledge you can run your company with less cash, grow it more quickly and make more money when it is sold. This book makes the dry world of finance easy to understand and relevant to entrepreneurs.

This book focuses on how American and non-American multinational companies can plan and manage their international business in the Gulf countries. Important issues of accounting, auditing, finance, taxation, marketing, and managerial issues are covered in each of the selected Gulf countries.

The leading professional accounting bodies in Britain today boast more than a quarter of a million qualified members and accountants are moving into top management positions in increasing numbers. Accountants have become the foremost professional grouping in British business management. The Priesthood of Industry documents the rise of the accountancy profession, from the handful of accountants listed in the trade directories of the major cities in the late-eighteenth century to the huge commercially-oriented firms of the late-twentieth century. The authors focus on the individual: the professional accountant, and adopt an economic determinist analysis to explain the rise of public practice and the transfer of staff to industry in increasing numbers. They also consider the routes through which this transfer of skills took place, and identify demand and supply side factors to explain the professional accountant's present hegemony in business management.

Every company considering or implementing the ISO or QS series of quality standards knows how important documentation and auditing are when it comes to certification. Documenting and Auditing for ISO 9000 and QS-9000 provides a comprehensive explanation of the documentation and audit process from both a practical and a theoretical point if view and leads readers through a detailed approach to preparing documentation and conducting an audit for a quality system in any organization. Each of the chapters and appendices are totally independent of each other and can be used as needed. Examples from a variety of industries illustrate the applicability of the standards and requirements. The need for sound documentation and auditing in the implementation process cannot be underestimated. Documenting and Auditing for ISO 9000 and QS-9000 will facilitate that process and help ensure a smooth registration or certification.

.Simpson identifies strategies for cost containment or cost reduction in higher education and discusses these strategies in light of their effect on the quality of the learning experience, the future of the academic profession, and the implications for society. This differs from most of the current literature on cost, which tends only to describe it, explain factors underlying its increase, and how it may be financed.

Particular concern is given to options that could be followed over the long term without impairing the quality of educational opportunities, the academic profession, or society in general. The emphasis is thus on the objectives to be served, rather than the resolution of financial difficulties on the revenue side or on crisis management. Some of the strategies discussed are applicable at particular levels of government; some relate to interinstitutional arrangements; and some are options for individual institutions. This book is recommended for university trustees and administrators, educational administration courses, and government policymakers and concerned faculty.

Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.

This set gathers together 45 out-of-print works examining many areas in accounting history. Books analyse recent events in accounting, as well as focus on the very earliest days of the profession and its subsequent development. Key figures and their ideas are discussed as is the evolution of accounting thought and practices. Taken together, these books offer a wide-ranging overview of the history of accounting around the world.

Advances in International Accounting is a refereed, academic research annual that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

Management effectiveness and its responsiveness to the needs and demands of its various constituents is critical, not only to organizations themselves, but in the private sector, to the efficient operation of the capital markets. Extensive attention has been directed in recent years to management inefficiencies, self-serving deals, waste and fraud, with the result that management is suffering a crisis in credibility. How to regain credibility, and how to make organizations work better not only for their own benefits, but for the benefits of the publics they serve, is the theme of this timely, challenging book. Sheldon urges management to adopt performance audit strategies within their organizations, and at the same time communicate their managerial achievements more successfully to the world outside. Filled with practical, experience-based advice, Sheldon's book will be an important contribution to our understanding of a major social and business problem, and a guide for public and private sector managements to solving it.

In this book, the relationship between risk, return and the cost of capital is contextualized by relating it to the needs of investors and borrowers, the historical evidence, and theories of choice and behavior. The text spans financial theory, its empirical tests and applications to real-world financial problems while keeping an entertaining easy-to-read style.