Performance information is playing a bigger and bigger role in the public service environment. Governments worldwide increasingly realise that without reliable, useful performance information, no government or manager can plan for and monitor the success of programmes and projects. Managers must therefore be able to develop, implement and maintain a performance information system, based on the business cycles of the organisation, and internal auditors must have the knowledge to audit it. Performance information for managers and internal auditors sets out best practice based on the Framework for Managing Programme Performance Information and other relevant frameworks published by the South African government in its drive towards establishing a government-wide monitoring and evaluation system. The principles provided for internal auditing can serve as the basis for developing audit programmes. Performance information for managers and internal auditors is aimed at managers who are responsible for implementing a performance information system within government, and internal auditors who have to assist management in its role.

Directed primarily toward Accounting college/university majors, this text also provides practical content to current and aspiring industry professionals. Introduction to Management Accounting helps to enhance readers' ability to make effective economic decisions by encouraging them to understand the inner-workings of the concepts, rather than solely focusing on technique memorization. Overall, this text describes both theory and common practices in a way that will help readers produce information that's useful in day-to-day decision-making.

Cost and Management Accounting provides a comprehensive introduction for students new to this business-relevant subject field. The book covers topics such as an introduction to cost and management accounting and new developments taking place, cost classification, cost behaviour, inventory management, cost flows, pricing decisions, different types of budgets and standard costing. The various costing systems are dealt with in detail. The theoretical underpinnings of the subject are carefully and clearly explained, with an abundance of examples to illustrate how management accountants apply their expertise to the problems they are required to solve in the business environment. In addition to these illustrative examples, each chapter gives students the opportunity to test their understanding by working through different types of questions. An extensive glossary gives users further support. This book is written from a South African perspective, and local legislation and accounting practices are taken into account.

Directed primarily toward Accounting college/university majors, this text also provides practical content to current and aspiring industry professionals. Introduction to Management Accounting helps to enhance readers' ability to make effective economic decisions by encouraging them to understand the inner-workings of the concepts, rather than solely focusing on technique memorization. Overall, this text describes both theory and common practices in a way that will help readers produce information that's useful in day-to-day decision-making.

For courses in financial and managerial accounting. Horngren's Financial and Managerial Accounting, The Financial Chapters presents the core contentof principles of accounting courses in a fresh format designed to help today's learners succeed. As teachers first, the author team knows the importance of delivering a student experience free of obstacles. Their pedagogy and content uses leading methods in teaching students critical foundational and emerging topics (e.g., data analytics and employability skills) in the field of accounting, and concentrates on improving student results - all tested in class by the authors themselves. With this in mind, the 7th Edition continues to focus on readability and student comprehension and takes this a step further by employing a new theme to help students see how accounting is used as a tool to help businesses make decisions.

This bestseller text offers clear, simple-to-understand and comprehensive coverage of management and cost accounting. Management and Cost Accounting, 8th edition brings together techniques, concepts and practices in a way that is readable and with language that is easy to follow. Keeping its international focus, the text includes a wealth of case studies featuring companies from around the world, and offers up-to-date coverage of the most contemporary aspects affecting management accounting today, such as a greater emphasis on sustainability, as well as AI, automation and other technologies. Packed with illustrations, examples and real-life applications, this book will help you learn about the aspects of management accounting that are essential in your study and your future performance in the workplace. Key Features Up-to-date coverage of the impact of digitalisation and application of new technologies, including blockchain systems, artificial intelligence and more. Sustainability practices are now given more space with new examples covering topics such as renewable energy and initiatives to lessen environmental impact. A wealth of resources, including professional accountancy practice exercises, and end-of-chapter questions, provide opportunities to learn and develop exam ability. A range of new real-life applications in 'Concepts in Action' boxes show how managers use accounting techniques in the business world. Harvard Business School and other cutting-edge case studies illustrate how management accounting is deployed in different types of enterprise across the globe. Also available with MyLab Accounting MyLab (R) is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes over 800 exercises on the topics in the book. If you would like to purchase both the physical text and MyLab (R) Accounting, search for: 9781292436012 Management and Cost Accounting 8th edition with MyLab Accounting Package consists of: 9781292436029 Management and Cost Accounting 8th edition 9781292435992 Management and Cost Accounting 8th edition MyLab Accounting 9781292436005 Management and Cost Accounting 8th edition eTextbook MyLab (R) Accounting is not included. Students, if MyLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. MyLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

The Craft of Auditing for Accounting Undergraduates: The Stuff You Actually Need to Learn Before Graduating employs conversational language, realistic examples, and real-world scenarios for class discussion to equip students with the information and skillsets needed in their future careers in auditing and related fields. The book's relatable nature and carefully created pedagogy makes it an excellent resource for in-person classes, distance learning, and the flipped classroom. The text is organized into 25 individual lessons. The opening lessons introduce students to auditing as a profession and as a business. Subsequent lessons cover the audit risk model, auditor independence requirements, and key phases of the process of auditing financial statements and internal controls over financial reporting (ICFR) with audit data analytics (ADA) and other contemporary audit methods. Students learn about accounting and transaction cycles, audit quality indicators, and significant threats to auditors. Closing lessons cover concluding audit procedures, issuing audit reports, and the psychological biases that are applicable to auditing. The Craft of Auditing for Accounting Undergraduates is ideal for undergraduate courses in auditing, designed to well prepare students for the realities of the profession and for graduate programs in accounting and business.