E-Book | Principles of Strategic Management Accounting

This textbook explains the economic and sociological principles that underpin the use of strategic management accounting practices in organisations. Each chapter of the first part starts with a gentle, conversational introduction to the insights of one strand of academic literature and applies the insights to modern performance measurement and evaluation practices. The following parts apply the principles to specific accounting tools such as the budget, cost accounting, and the balanced scorecard. The textbook can be used in an advanced management accounting undergraduate unit or a post-graduate unit to give students a firm grounding to analyse measurement and evaluation practices in modern organisations. The textbook is meant to be a jumping off point for students and prepare them to analyse case studies and technical articles on strategic management accounting.

Table of Contents

• Introduction
• Accessibility Information
• Acknowledgement of Country
• About the Author
• Part I: The Principles
• Part II: Budgeting
• Part III: Cost Accounting
• Review statement

About the Contributors

Author

Dr. Stijn Masschelein, Senior Lecturer at the UWA Business School, has 12 years of experience teaching two advanced management accounting units at the University of Western Australia. He developed the curriculum for those units and wrote his own lecture notes for those classes which are available on his website or on the Social Science Research Network. One of the lectures notes, for Strategic Management Accounting, has been cited in two doctoral theses already and the author has received encouraging emails from colleagues from other institutions on how the notes helped them in their teaching. These lecture notes were the starting point for the textbook.