Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit?

This report explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:

The attitudes of managers towards budgeting models

How budgetary practices have changed

What problems budgeting can cause

The effects of budgets on overall company performance.

This report reveals that there s little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in tandem with other control systems and organisational structure.

* Original research funded by the Chartered Institute of Management Accounting

* Reveals the realities of budgeting models in practice

* Includes interviews and surveys ofactual businesses"

Intended for undergraduate and equivalent students of building, building surveying, construction economics and quantity surveying, this book gives an explanation of accounting terminology, concepts, practices and procedures. The book is divided into two parts. The first part deals with financial reporting and analysis, covering such topics as business finance, the financial position and the balance sheet, profit and loss, cash flow and the interpretation of financial statements. The second part addresses management planning and control practices. Here topics such as costs, overhead attribution, cost/volume/profit analysis and budgeting are discussed, among others.

This clear and concise Advanced Introduction to National Accounting explores the post-1960 modernization of national accounting. John M. Hartwick offers insights into the arrival of Total Factor Productivity (TFP) and user cost, highlighting the importance of Tornqvist index numbers and translog production, cost and utility functions in its modernization. Key features include: an exploration of personal income distribution and national accounting an exposition of the links between various forms of utility functions and index numbers a chapter devoted to the incorporation of the decline in stocks of natural capital into the national accounts a report on the measurement of welfare and GDP change arising from technical change and shifts in a nation's terms of trade. An important read for economics and accounting scholars, this Advanced Introduction offers useful insights to the key topics around national accounting. It will be a helpful tool for students on advanced macroeconomics and economics of natural resources courses.

Enhance your knowledge of AIS with the latest information Accounting Information Systems, 15th edition by Marshall B. Romney and Paul J. Steinbart provides a comprehensive guide to AIS, with unprecedented coverage of the major approaches to the subject. This new edition incorporates all the most recent updates in the field, covering recent regulatory developments in the design and operation of accounting systems, how developments in IT affect business processes, and how accountants can use AIS to add value to add value to an organisation. This book will not only show you how AIS has changed the role of the accountant, but also prepare you for a successful accounting career. With chapters and material to suit your course needs, this text is an excellent course companion for undergraduates and postgraduates alike. Organise your learning and improve results with the Revel (R) Edition for this text. The interactive, digital, and mobile learning environment that replaces the traditional printed text and empowers students to actively participate in learning. More than a digital textbook, Revel delivers an engaging blend of author content, media, and assessment. With Revel, students read and practice in one continuous experience - anytime, anywhere, on any device. If you would like to purchase the Revel (R) version of this text, search for: 9781292353319 Revel for Accounting Information Systems, Global Edition, Instant Access

Combining a rich blend of research, best practice and policy, Strategic Information Systems Management is the eagerly awaited new introduction to the interconnected world we live and work in. A top-ranked team of global experts combine both industrial and scholarly perspectives, bringing a wealth of experience to make this the complete introduction for 21st century business. This textbook is essential reading for all Information Systems modules with a strategic focus and for broader Strategic Management, Information Management and professional courses. Contributions are written from this team of global experts: David Avison ESSC, France; Peter Baloh, Ljubljana University, Slovenia & University of Washington, USA; Alexis Barlow Glasgow Caledonian University, UK; Egon Berghout University of Groningen, Netherlands; Colin Combe, Glasgow Caledonian University, UK; Thomas Connolly, University of the West of Scotland, UK; David Coss, Virginia Commonwealth University, USA; Kevin Desouza, University of Washington, USA; Gurpreet Dhillon, Virginia Commonwealth University, USA; David Duncan, Wolters Kluwer, UK; Peter Duncan, Glasgow Caledonian University, UK; David Edgar, Glasgow Caledonian University, UK; Guy Fitzgerald, Brunel University, UK; Stuart Fitz-Gerald, Kingston University, UK; Arnoud Franken, Cranfield University, UK; Tom Fuller, Deloitte Touche Tohmatsu, UK; Robert Galliers, Bentley University, USA; Merlin Gardner, Deloitte Touche Tohmatsu, UK; Kevin Grant, Glasgow Caledonian University, UK; Ray Hackney, Brunel University, UK; Feng Li, University of Newcastle, UK; Laszlo Nemeth, Dex, Hungary; Sue Newell, Bentley University, USA; David Paton, Deloitte MCS Limited, UK; Philip Powell, Birkbeck, University of London, UK; Vivien Reid, Glasgow Caledonian University, UK; Mark Stansfield, University of the West of Scotland, UK; Anne Wiggins, UNCTAD, Switzerland; John Wright, NHS Ayrshire and Arran, UK.

This package contains Nobles, Horngren's Accounting 10e and access to MyAccountingLab. Important information for students: You need both an access code and a course ID to access MyAccountingLab. Ask your lecturer before purchasing a MyLab product as you will need a course ID from them before you can gain access to the system. For courses in Principles of Accounting This package includes MyAccountingLab (R). Redefining tradition in the accounting course. The tenth edition of Horngren's Accounting presents the core content of the accounting course in a fresh format designed to help today's learners succeed. Built upon the foundation of the Horngren franchise, this new edition was created by an all-new author team who sought to bridge the gap between textbook content and classroom instruction techniques. New pedagogical features such as Instructor Tips & Tricks and Common Questions, Answered walk students through the material as a great instructor would, fostering deeper understanding of accounting theory and practice. The table of contents for the tenth edition has been significantly overhauled to match the way the contemporary course is often taught. Additionally, the whole text has been put through a rigorous accuracy check, so instructors can be confident that it is up-to-date and error-free. And thorough integration between the text and MyAccountingLab places practice opportunities just a few clicks away-and provides a truly interactive learning experience. See Lead author Tracie Nobles share the newly revised and revamped edition of Horngren's Accounting: http://bit.ly/14Gn3Be Take a tour of Horngren's Accounting: http://bit.ly/horngrensaccounting This package includes MyAccountingLab, an online homework, tutorial, and assessment system designed with a single purpose in mind; to improve the results of all higher education students, one student at a time. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts. Find out more at www.MyAccountingLab.com.

Familiarise yourself with essential accounting and finance principles for business decision-making. Connect your learning with relevant examples from real world businesses. Accounting and Finance for Non-Specialists 12th Edition by Peter Atrill and Eddie McLaney is a highly accessible introduction to the subject. It equips you with a solid foundation in the principles and practice of accounting and finance, thereby laying the groundwork necessary to make successful business decisions in your future career. Covering financial accounting, management accounting and financial management in a single text, you will discover what the major financial statements contain and why they are useful. You will also gain an appreciation of the key roles that accounting and finance play in business decision-making. This easy-to-follow textbook examines widely-used accounting techniques, considers important international financial standards and contains a range of relevant, real-world examples, many of which are new to this edition. Activities and exercises frequently appear throughout the book and provide opportunities to engage with the issues raised. Pair this text with MyLab (R)Accounting MyLab is the teaching and learning platform that empowers you to reach every student. By combining trusted author content with digital tools and a flexible platform, MyLab Accounting personalises the learning experience and improves results for each student. MyLab (R)Accounting is not included with this title. If you would like to purchase both the physical textbook and MyLab Accounting (which also comes with the eBook), search for: 9781292334745 Accounting and Finance for Non-Specialists 12th Edition 'MyLab via Bundle' which consists of: Print textbook eBook MyLab (R)Accounting Students, MyLab should only be purchased when required by an instructor. If MyLab is a recommended/mandatory component of the course, please check with your instructor for the correct ISBN. Instructors, contact your Pearson representative for more information.

The South African financial markets comprise a range of activities, participants and instruments. Conceptually, they are concerned with two principal sets of activities: the transfer and trading of money or other financial claims, and the transfer and trading of risk. Understanding South African financial markets provides a framework for classifying and analysing these markets within the context of a modern capitalist system. This title gives an overview of the operation of various institutions in the South African financial system, as well as of the different financial markets in the South African economy and the instruments traded in those markets. Topics covered include the role of the South African Reserve Bank, technical features associated with the money market, and corporate governance and risk management. Each chapter opens with study objectives and jargon is explained in lay terms. Relevant international and local market practices and norms are applied.

The aim of this publication is to show students and practising internal and external auditors how economy, efficiency and effectiveness apply to performance auditing. It is difficult to explain the complexities of performance auditing to newcomers in the field in a way that makes sense the first time round. There is little practical, step-by-step guidance on the topic available in South Africa at present. This is an odd situation, especially when one considers that the revised estimate for government expenditure for the 2003/2004 financial year was R331 685 billion and the estimate for the 2004/2005 financial year is R368 904 billion. Performance auditing can play a vital role in ensuring that taxpayers' money is well spent when it comes to the principles of economy, efficiency and effectiveness. One reason for the lack of published practical guidance on the topic is that no two audits are identical, so it is difficult to set out rules that can be applied again and again. Each performance audit will have a different focus area, and each focus area will require different criteria to be tested. For this reason, the publication emphasises those elements that are relevant to all performance audits and that can be applied easily and successfully. The guidance given here takes the form of a step-by-step approach to performance auditing and is intended to empower new performance auditors and team leaders alike.

This clear and concise Advanced Introduction to National Accounting explores the post-1960 modernization of national accounting. John M. Hartwick offers insights into the arrival of Total Factor Productivity (TFP) and user cost, highlighting the importance of Tornqvist index numbers and translog production, cost and utility functions in its modernization. Key features include: an exploration of personal income distribution and national accounting an exposition of the links between various forms of utility functions and index numbers a chapter devoted to the incorporation of the decline in stocks of natural capital into the national accounts a report on the measurement of welfare and GDP change arising from technical change and shifts in a nation's terms of trade. An important read for economics and accounting scholars, this Advanced Introduction offers useful insights to the key topics around national accounting. It will be a helpful tool for students on advanced macroeconomics and economics of natural resources courses.

The fourth edition of Accounting: Understanding and Practice by Danny Leiwy and Robert Perks has been fully revised throughout and updated in accordance with the International Financial Reporting Standards. Ample practice illustrations and examples help present the subject in relation to a business world to which readers can easily relate.

Collins CAPE Revision Guides focus on the content and skills students need to master for success in CAPE examinations. They cover all aspects of the syllabus and provide excellent help with exam preparation. Collins CAPE Revision Guide - ACCOUNTING is an essential exam prep title for all students sitting CAPE Accounting.

Developed for the new International A Level 2018 specification, these new resources are specifically designed for international students, with a strong focus on progression, recognition and transferable skills, allowing learning in a local context to a global standard. Recognised by universities worldwide and fully comparable to UK reformed GCE A levels. Supports a modular approach, in line with the specification. Appropriate international content puts learning in a real-world context, to a global standard, making it engaging and relevant for all learners. Reviewed by a language specialist to ensure materials are written in a clear and accessible style. The embedded transferable skills, needed for progression to higher education and employment, are signposted so students understand what skills they are developing and therefore go on to use these skills more effectively in the future. Exam practice provides opportunities to assess understanding and progress, so students can make the best progress they can.

This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major areas of activity in accounting, including external and internal auditing, tax, forensic accounting, and governance. Chapters feature discussions on the ethical implications of artificial intelligence and data analytics in accounting, the effectiveness of anti-corruption agencies in Africa, and accounting ethics education in Hong Kong and Macau. It also proposes new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives. Offering discussions on a wide range of topics and research methods, this Research Handbook will be essential reading for students and scholars in accounting ethics, and business ethics. Accounting standards setters, policymakers, practitioners, and regulators will find this a useful resource for encouraging reflection on the ethical ramifications of their professional duties.

Were you looking for the book with access to MyAccountingLab?Essentials of Accounting with MyAccountingLab: International Editions, 11/e (ISBN: 9780273771517) and save 40%. For courses in Introductory Accounting. Essentials of Accounting is a workbook that provides a self-teaching and self-paced introduction to financial accounting for active users of business data. This text presents the ideas and terminology essential to understanding balance sheets, income statements, and statements of cash flows in a unique format that enables students to study and learn with ease. Essentials of Accounting is best used when paired with the Core Concepts of Accounting, which captures the full text (but not the programmed approach) of Essentials of Accounting, while including important accounting concepts and terms. Need extra support? This title can be supported by MyAccountingLab, an online homework and tutorial system which can be used by students for self-directed study or fully integrated into an instructor's course. This product is the book alone, and does NOT come with access to MyAccountingLab. You can benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access card for MyAccountingLab: Essentials of Accounting with MyAccountingLab: International Editions, 11/e (ISBN: 9780273771517). Alternatively, buy access online at www.MyAccountingLab.com. For educator access, contact your Pearson Account Manager. To find out who your account manager is, visit www.pearsoned.co.uk/replocator