Best Practices in Management Accounting

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Best Practices in Management Accounting by Gregoriou, Greg N.; Finch, Nigel, 9780230358362
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  • ISBN: 9780230358362 | 0230358365
  • Cover: Hardcover
  • Copyright: 1/15/2012

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Management accounting has undergone significant evolution, moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. This change has been driven by new management approaches and anchored within firms whose financial characteristics and organisational structures are a radical departure to those of the last century. Firms that lead in the economy today have reinvented performance management to adapt to the many and varied challenges they face when driving stakeholder value while they attempt to deliver on concurrent goals such as economic and environmental stability. Today, management accounting principles are informed by strategy, not by cost. Concepts such as lean management, sustainability, intellectual capital and balanced scorecards have been transformed into robust business tools that can provide competitive advantage and increase the productivity, effectiveness and efficiency of any business large or small. Best Practices in Management Accounting provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas of: budgeting and control systems, environmental and intangibles management, non-financial performance measures and public sector management. The book will be invaluable to those executives, managers, and advisers involved in performance measurement and management in public and private companies, government agencies, firms managing intangible assets and firms incorporating sustainability concepts.
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