Accounting for managers : interpreting accounting information for decision-making / [printed text] / Paul M. Collier, Author . - Chichester : John Wiley & Sons, 2003 . - xvi, 473 p. : ill (b & w) ; 25 cm.
ISBN : 978-0-470-84502-8
Accounting for Managers explains how accounting information is used by non-financial managers. The book emphasises the interpretation, rather than the construction, of accounting information and encourages a critical, rather than unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries.

Class number:	658.1511
Abstract:	Paul M. Collier lectures in accounting at Aston Business School in Birmingham. He also delivers management training in accounting for non--finance managers. Paul previously worked in senior financial and general management positions in the UK and Australia. This book is a result of his practical experience as a producer and user of accounting information, as well as his teaching and training experience.
Contents note:	Preface. Acknowledgements. About the Author Part I: Context of Accounting Introduction of Accounting. Accounting and its Relationship to Shareholder Value and Business Structure. Recording Financial Transactions and the Limitations of Accounting. Management Control, Management Accounting and its Rational-Economic Assumptions. Interpretive and Critical Perspectives on Accounting and Decision--Making. Constructing Financial Statements and the Framework of Accounting Part II: Using Accounting Information for Decision-Making, Planning and Control Interpreting Financial Statements and Alternative Theoretical Perspectives. Marketing Decisions. Operating Decisions. Human Resource Decisions. Accounting Decisions. Strategic Investment Decisions. Performance Evaluation of Business Units. Budgeting. Budgetary Control Part III: Supporting Information Research in Management Accounting, Conclusions and Further Reading. Introduction to the Readings. Glossary of Accounting Terms. Appendices: Questions and Case Studies. Author Index. Subject Index.