This is the first detailed view of the managerial accountant's role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to defined scenarios but provide very little guidance on what to recognizing and approaching the broad problems or challenges under conditions of uncertainty. It is a double first because it provides the managerial accountant's compass as a general purpose analytical framework for managerial accounting independent of any selected theory and method. The metaphor of a compass creates a mental schema for its four points named (1) goals and principles, (2) boundaries and constraints, (3) methods and models, and, (4) collegial relationships. Dynastic Chinese and some other Central Asian cultures, view the center as a fifth principal direction, giving a total of five points. The center represents a high standard ethical conduct and self-care, or moral compass. Managerial Accountant's Compass offers an integrated and systematic guide to approaching situations that are constantly changing. It gives a protective starting pattern which produces new meanings and awareness of the ambiguity and uncertainty for each situation. Ultimately the managerial accountant's compass can help you make more effective sense of yourself, your expertise and your practice in the organization where you work, which should open career opportunities.

This book is an invitation to study managerial uses of accounting infonnation. Three themes run throughout. First, the accounting system is profitably thought of as a library of financial statistics. Answers to a variety of questions are unlikely to be found in prefabricated fonnat, but valuable infonnation awaits those equipped to in the accounting library is most interrogate the library. Second, the infonnation unlikely to be the only infonnation at the manger's disposal. So knowing how to combine accounting and nonaccounting bits of infonnation is an important, indeed indispensable, managerial skill. Finally, the role of a professional manager is emphasized. This is an individual with skill, talent, and imagination, an individual who brings professional quality skills to the ta sk of managing. This book also makes demands on the reader. It assumes the reader has had prior exposure to financial accounting, economics, statistics, and the economics of uncertainty (in the fonn of risk aversion and decision trees). A modest acquaintance with strategic, or equilibrium, modeling is also presumed, as is patience with abstract notation. The hook does not make deep mathematical demands on the reader. An acquaintance with linearprogramming and the ability to take a simple derivative are presumed. The major prerequisite is a tolerance for (if not a predisposition toward) abstract notation. This st yle and list of prerequisites are not matters of taste or author imposition.

Seit Mitte der 70er Jahre lasst sich in der Unternehmenspraxis eine zunehmende Auseinandersetzung mit Fragen der betrieblichen Umweltkostenrechnung beobachten. Die Berechnungen beschrankten sich bis in die 80er Jahre hinein auf die Ermittlung der Kosten von nachsorgenden Umweltschutzmassnahmen und wurden meist als Sonderrechnungen durchgefuhrt. Die laufende Kostenrechnung blieb dabei von Umweltfragen unberuhrt. Seit einigen Jahren werden jedoch umfassendere Konzepte einer Umweltkostenrechnung entwickelt, die deren Integration in das Managementsystem und die Kostenrechnung der Unternehmen zum Ziel haben. Hier werden, ausgehend vom Stand der Diskussion, mogliche Konsequenzen fur die Weiterentwicklung bzw. die zukunftigen Anforderungen an eine Umweltkostenrechnung vorgestellt."

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting-such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway-whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world-an avenue to traverse.

Warum kommt es trotz Corporate Governance, Risk Management und Compliance-Massnahmen immer wieder zum Zusammenbruch von Unternehmen und aktuell zu Finanz- und Wirtschaftskrisen? Ca. 20 Autoren reflektieren kritisch die UEbernahme US-amerikanischer Denkweisen in den Bereichen Corporate Governance, Risk Management und Compliance. Gleichzeitig stellen sie neue Strategie und Organisationskonzepte vor und diskutieren Konzepte, die nicht ausschliesslich auf den Shareholder Value blicken, sondern das klassischen Ziel "Sicherung der langfristigen UEberlebensfahigkeit" durch ein Hoechstmass an Effektivitat und/oder Effizienz verfolgen.

The income gap between women and men has gotten plenty of attention in the last few decades: today women earn seventy-nine cents for every dollar med earn. But few people are aware of the much more serious gap: for every dollar in wealth men own, women own thirty-two cents. Wealth is what gives us a financial safety net when we lose our jobs, break up a relationship, become sick, or get hit by some other financial crisis. It enables us to build security, to give our children a future, and to retire. Wealth can generate income, whether through investments in the financial markets, or real estate, or through funding a startup business. Significant wealth even allows us to influence our world by allowing contributions to political campaigns or policy initiatives. The Savvy Women’s Guide to Property Law lays the blame for the gender wealth gap where it belongs—on the legal system—and helps women avoid the pitfalls that deprive them of their rightful share. Property laws disadvantage women at key stages of life. While treating men and women equally on its face, these laws play out in a discriminatory fashion because men and women are often not equal when it comes to income, career opportunities, and caregiving. Spivack explains how the legal system disadvantages women who are going through six difficult life events in which the distribution of wealth and property comes into play: Breaking up with someone they’ve cohabited with Negotiating prenuptial agreements Going through a divorce Surviving domestic and financial abuse Caring for an elderly or sick family member Outliving their spouse and inheriting part of their estate

Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the methodological literature of interventionist management accounting research, as well as the published studies applying it. Through selected case studies, Interventionist Management Accounting Research shows how societal impact of MA research can be increased by not only applying IVR approach, but also looking into how MA is used in the borderlines between MA and other organizational functions. In many cases, MA research can provide tools and concepts helping to understand contemporary trends within the business environment, thereby naturally providing potential for increasing the societal impact of scholarly work. In particular, this book discusses how to position empirical research endeavours with interventionist elements in a way to ensure important theory contributions with outcomes interesting also outside the MA academia, whether that means MA practitioners, managers in general or scholars in other fields of management. Aimed at primarily researchers, academics and students in the fields of research methodology, management accounting and interventionist research, this book provides methodological guidance on how to execute research projects with interventionist elements, aiming at strong theory contribution with broader societal impacts. Focusing on research in accounting and management, this book also provides interesting insights to scholars and doctoral students in other fields of management research.

Das vorliegende Lexikon bietet Know-how fur den effizienten Umgang mit Kennzahlen in der Marketing- und Vertriebspraxis. Ein erfolgreiches Unternehmen muss Entscheidungen zeitnah beurteilen, Abweichungen fruhzeitig feststellen und auf negative Entwicklungen rechtzeitig reagieren konnen. Die Unternehmenssteuerung anhand von Kennzahlen ist hierfur ein wesentlicher Erfolgsgarant. Das Lexikon prasentiert samtliche praxisrelevanten Kennzahlen fur Marketing, Service und Vertrieb. Beispiele aus der Praxis ermoglichen eine unmittelbare Anwendung im Unternehmen. Ein umfangreiches Verzeichnis von Kontaktadressen hilft bei der Suche nach Datenquellen und externen Partnern, die bei der Ermittlung von Kennzahlen und Vergleichsziffern Unterstutzung leisten konnen.

Das Buch richtet sich an Unternehmensberater und Manager, die ein kompaktes und aussagekraftiges Marketing-Cockpit installieren mochten oder punktuell nach dem Nutzenpotenzial einer bestimmten Kennzahl suchen. Studierende und Dozenten konnen einen fundierten Einblick in die praktische Ausgestaltung von Kennzahlen(-Systemen) gewinnen."

The OHP Masters are essential support material for all lecturers adopting the main text.

Der Autor zeigt auf, dass eine erfolgreiche Umstellung auf IAS eine einmalige Chance zur gleichzeitigen Verbesserung von Unternehmensdarstellung und Unternehmenssteuerung bietet. Die Verhandlungsposition gegenuber Banken und anderen Kapitalgebern wird verbessert."

Auditing & Assurance Services, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recent International Financial Reporting Standards (IFRSs), International Standards on Auditing (ISAs), other IAASB standards and the IESBA Code of Ethics for Professional Accountants.

This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most.appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant in psychology; the discovery and specification of relations is the process by which those theories are built. (Hays, 1973, p. 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues."

Step-by-step guidance on creating internal controls to manage risk Internal control is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations, and policies. This is a "toolkit" approach that addresses a practical need for a series of standards of internal controls that can be used to mitigate risk within any size organization. Inadequate internal controls can cause a myriad of problems that adversely affect its ability to provide reliable, timely, and useful financial and managerial data needed to support operating, budgeting, and policy decisions. Reliable data is necessary to make sound business decisions. - Toolkit approach with detailed controls and risks outlined for key business processes - Foundational for SOX 404 initiatives - Key material to improve internal control efforts - Guidance during M&A projects Poor controls over data quality can cause financial data to be unreliable, incomplete, and inaccurate--this book helps you control that quality and manage risk.

Ditch all the f*cking scarps of paper cluttering your workspace and home with password info! Keep track of all your usernames, passwords, and web addresses in one curse-filled location. Includes: Internet password safety and naming tips Dedicated pages to record your network settings, including your modem and router info Dedicated pages to capture your passwords and account information, alphabetically Lined pages for notes and other computer info

This book is aimed at those with responsibilities for audit, risk and control - auditors of course - but also finance directors, audit committee members, project accountants, systems designers and other professionals too. Working under pressure, these people often need to take account of theory and best practice but strike a balance with the practical demands of their workplace. This book's practical emphasis on meeting the ever-changing needs of clients and auditees will benefit a wide audience by helping readers to: c select a suitable, practical sampling approach c appreciate the statistical implications c evaluate the results of audit testing c take account of risk and control evaluation in targeting valuable audit resources. It does this by laying out the principles behind a concept and then grounding them in 'real life' cases for the reader to work through. These are accompanied by suggested solutions which, while not definitive answers, do provide valuable advice and guidance. Finally the range of appendices, including a complete copy of the statement of auditing standards, SAS 430, make this book an essential resource for everyone concerned about modern auditing.

Seit 2006 beraten IASB/FASB in einem Konvergenzprojekt die paradigmatische Aufhebung des bisherigen pauschalen Ansatzverbots fur schwebende Leasingvertrage (Operating Leasing), um den Abschlussadressaten entscheidungsnutzliche Informationen zu vermitteln und die Leasingbilanzierung konsistent zu einem intendierten Asset and Liability Approach auszugestalten. Kathrin Seebacher analysiert insbesondere die Problematik der zweckadaquaten (bilanziellen) Abbildungskonzeption schwebender Leasingvertrage, die gegenwartig dem Prinzip des Nichtausweises schwebender Vertrage als unangetastete Bilanzierungskonvention unterworfen werden. Beruhend auf dieser Erkenntnis entwickelt die Autorin ein ganzheitliches Bilanzierungsmodell, welches auf einer an der Entscheidungsnutzlichkeit ausgerichteten Konzeption zur Bilanzierung von schwebenden (Leasing-)Vertragen basiert.

This 2nd edition offers a coherent and up-to-date text, which provides a synthesis of theory and research. Part 1 discusses business organizations; part 2 looks at the role that accounting can play in decision making; part 3 discusses the role of accounting in activities such as performance measurement and evaluation; part 4 looks at the role of accounting in management control; and part 5 is comprised of case studies. This second edition includes new examples and case studies that link the theory to real life situations, more end-of-chapter questions and increased emphasis on management control. This book should be of interest to intermediate and advanced students of accounting, business studies and management studies on degree, diploma and professional courses.

Corporate Assessment, first published in 1993, looks at four types of company audit and provides a pragmatic, readable guide for managers. The authors show how assessment of a company in terms of its culture, climate, communications and customers can enhance management vision and lead to recommendations designed to improve employee satisfaction, motivation, loyalty and performance. Insight is provided into the kinds of measurement tools and assessment techniques that are available, and the authors offer recommendations for the use of these instruments, and how best to utilize the information they can produce. This book will not only be of interest to managers who need to assess their companies, but to students of business, organizational psychology, and human resource management.

The easy way to master a managerial accounting course

Are you enrolled in a managerial accounting class and finding yourself struggling? Fear not "Managerial Accounting For Dummies" is the go-to study guide to help you easily master the concepts of this challenging course. You'll discover the basic concepts, terminology, and methods to identify, measure, analyze, interpret, and communicate information in the pursuit of an organization's goals.

Tracking to a typical managerial accounting course and packed with easy-to-understand explanations and real-life examples, "Managerial Accounting For Dummies" explores cost behavior, cost analysis, profit planning and control measures, accounting for decentralized operations, capital budgeting decisions, ethical challenges in managerial accounting, and much more.Covers the key concepts and tools needed to communicate accounting information for managerial decision-making within an organizationPlain-English explanations of managerial accounting terminology and methodsTracks to a typical college-level managerial accounting course

"Managerial Accounting For Dummies" makes it fast and easy to grasp the concepts needed to score your highest in a managerial accounting course.

Das Management von Kundenbeziehungen wird zunehmend als kritischer Erfolgsfaktor gesehen. Allerdings mangelte es bisher an einem verstandlichen Uberblick uber Erkenntnisse zu Kundenbindung und Kundenertragswert. Das Buch stellt zahlreiche Arbeiten dazu im Uberblick dar, beschreibt Ansatze der Praxis zur Messung von Kundenlebenszeit und -wert und beleuchtet anhand umfangreicher empirischer Analysen, wie Kundenlebenszeiten und deren Bestimmungsfaktoren identifiziert werden konnen. Dabei zeigen die detaillierten Auswertungen, dass der haufig unterstellte positive Zusammenhang von Kundenlebenszeit und Kundenertragswert nicht bestatigt wird. Vielmehr gibt es grosse Kundensegmente, die kurzlebig und doch hoch profitabel sind.

Die 2. Auflage ist substanziell uberarbeitet und erweitert worden. Neben der Literatur ist insbesondere das Kapitel Kundenbeziehungsmanagement aktualisiert und um neue Forschungsergebnisse erweitert worden."

Kundennahe und Kundenorientierung gelten als Schlusselfaktoren zum Geschaftserfolg. Dies impliziert eine konsequente Ausrichtung von unternehmensinternen und -ubergreifenden Geschaftsprozessen auf den "Koenig Kunde". Mit diesem Themenkreis setzt sich der Schwerpunkt Geschaftsprozessmanagement auseinander. Im Abschnitt Kosten- und Deckungsbeitragsmanagement muss sich das Controlling einer kritischen Betrachtung des kundenorientierten Arbeitens unterziehen. Neuere Entwicklungen wie Data Warehousing und die Nutzung des Internet als Moeglichkeit zur Annaherung an den Kunden werden u.a. im Abschnitt Informationsmanagement diskutiert. Loesungsansatze fur den Einsatz betriebswirtschaftlicher Methoden und moderner Kommunikationstechnologie in der oeffentlichen Verwaltung bietet der Abschnitt Verwaltungsmanagement.