The aim of this book is to provide an introduction to the theory and practice of management accounting and emphasize its role in making business decisions. It is intended primarily for non-accounting course. The more advanced technical aspects which are required by specialist accounting students are not covered.

Managerial Accounting covers a wide variety of managerial uses of accounting data. In line with the ever-changing, dynamic nature of the subject, the Institute of Management Accountants (IMA) has established the Certified Management Accountants (CMA)., which is being widely recognized by academicians as well as practitioners. This book is written with the following objectives in mind: 1. It sup…

This book is a collection of meditations on journalism and closely related subjects that can be read for its own sake by students, teachers, and working journalists. It provides material for the study of what professors of journalism might call ?theory,? and, in our view, it is an appropriate text for a capstone course in such a subject. But we are hoping that professors who teach reporting and…

Some may wonder why public relations is a deserving topic for the extensive analysis it receives in this encyclopedia. After all, many might think, it is ?just PR.? In the view of some or even many, public relations is the art of sham, spin, buzz, sandbagging, and ?being nice.? Others fear it as deep-pockets lobbying that gives privilege to powerful companies and special interests. Having said …

From the outset, we believed that the book should have as much relevance for managers and consultants in practice as students and professors in the clasroom. So we set out to write an easily accessible explanation of the fascinating field of strategic management. Sure, some parts may appeal more to practitioners, while others may be more of interest to the academically inclined. This is in the …

Business has changed dramatically over the last two decades: Globalization, cross-national strategic alliances and mergers, privatizations, outsourcing, information technology innovations, and the increasing short term contract culture have all influenced this. In turn, the role of managers has had to adapt and change. The organizations they work in have changed in size and organizational struc…

IN THE 2000s, white-collar crime has become a topic of almost daily news. The white-collar crime that caused the bankruptcy of Enron Corporation resulted in financial losses exceeding $66 billion to stockholders, and likely helped lead to the recall of the governor of California. Massive violations of laws pertaining to improper investments in mutual funds and large banking firms in the United …

The phrase ?business model? has found its way into the vocabulary of just about everyone who must manage or work in businesses with an Internet content, from venture capitalists to CEOs. Despite the enormous importance of the Internet and business models to firms, and the explosive interest in both subjects, there are no business school texts that address the impact of the Internet on firm perf…

his book is designed for the accountant who is setting up a payroll system,wants to improve the efficiency of an existing system, or who needs answers to the inevitable variety of compensation, tax, deduction, and record-keeping issues associated with payroll. Each chapter includes an example of how a company has addressed a specific payroll issue, as well as Tips & Techniques that offer guidan…

Business people these days are becoming weary of new fads, movements, and revolutions, and rightly so. We have, in less than a decade, been taken through such ?revolutionary? transformations as total quality management, business process reengineering, enterprise resource planning, activity-based costing, and retail e-commerce. Companies have downsized, outsourced, empowered employees, shifted p…