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This textbook presents concepts and applications of Management
Accounting, one of the main approaches used by management to
support future organisational performance. It covers methods and
instruments of management and cost accounting, cost management, and
management control and is based on the German textbook "Interne
Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer
(Springer). The authors describe the managerial uses of accounting
information, both for decision-making and decision-influencing, and
provide a broad perspective on the subject combining the academic
foundations of the field with recent cutting-edge research results.
Moreover, traditions of German accounting theory and practice that
are little known outside of the German-speaking countries are
reflected in the book. With its unique approach based on
information economics, the textbook offers a comprehensive and
innovative presentation to a global audience.
This textbook presents concepts and applications of Management
Accounting, one of the main approaches used by management to
support future organisational performance. It covers methods and
instruments of management and cost accounting, cost management, and
management control and is based on the German textbook "Interne
Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer
(Springer). The authors describe the managerial uses of accounting
information, both for decision-making and decision-influencing, and
provide a broad perspective on the subject combining the academic
foundations of the field with recent cutting-edge research results.
Moreover, traditions of German accounting theory and practice that
are little known outside of the German-speaking countries are
reflected in the book. With its unique approach based on
information economics, the textbook offers a comprehensive and
innovative presentation to a global audience.
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