Best Practices in Management Accounting

1. Front Matter

   Pages i-xxv

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2. Budgeting and Control Systems

   1. Front Matter

      Pages 1-1

      PDF

   2. The Rhetoric and Reality of Budget Participation

      • Noah P. Barsky

      Pages 3-19

   3. Inter-Organisational Relationships as a Complex Adaptive System

      • Jim Rooney

      Pages 20-32

   4. Management Accounting in a Lean Environment

      • Riccardo Silvi, Monica Bartolini, Franco Visani

      Pages 33-51

   5. What Really Happens with Performance Management Systems

      • Noah P. Barsky, Garry Marchant

      Pages 52-71

   6. Recent Progress in Management Control Depiction

      • Jim Rooney

      Pages 72-88

3. Environmental Management

   1. Front Matter

      Pages 89-89

      PDF

   2. Corporate Social Responsibility and Sustainability Reporting

      • Nigel Finch

      Pages 91-100

   3. Management Accounting Practices for Sustainability

      • Jayanthi Kumarasiri

      Pages 101-114

   4. An Integrated Package of Environmental Management Control Systems

      • Max L. Baker, David A. Brown, Teemu Malmi

      Pages 115-129

4. Intangibles and Non-financial Performance Measures

   1. Front Matter

      Pages 131-131

      PDF

   2. Efficiency Measurement for Supplier Selection and Control: A Data Envelopment Analysis Approach

      • Franco Visani, Riccardo Silvi, Klaus Möller

      Pages 133-145

   3. Intangible Assets: Value Drivers for Competitive Advantage

      • Pankaj M. Madhani

      Pages 146-165

   4. Strategic Performance Measurement Systems and Managerial Judgements

      • Mandy Man-sum Cheng

      Pages 166-181

   5. Non-Financial Indicators and Strategic Management Accounting

      • Gregory Wegmann, Evelyne Poincelot

      Pages 182-189

   6. Management Tools for Evaluating Performance and Value Creation in Sports Organisations

      • Angel Barajas

      Pages 190-207

5. Public Sector Management

   1. Front Matter

      Pages 209-209

      PDF

   2. Measuring Performance in Government and Non-Profit Organisations: The Role of the Balanced Scorecard

      • Zahirul Hoque

      Pages 211-219

   3. Performance Measurement in the Public Sector: Evaluating Performance Measurement and Reporting in Health

      • Suresh Cuganesan, Julie Foreman

      Pages 220-231

Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. The book provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas.

• accounting
• balanced scorecard
• corporate social responsibility
• information system
• management
• management accounting
• management control
• Manager
• organization
• rhetoric
• sustainability

• State University of New York, Plattsburgh, USA

  Greg N. Gregoriou

• Nice, France

  Greg N. Gregoriou

• The University of Sydney Business School, Australia

  Nigel Finch

MAX BAKER Lecturer in Accounting, University of Sydney Business School, Australia ANGEL BARAJAS Associate Professor of Financial Management, University of Vigo, Spain NOAH BARSKY Professor at Villanova University School of Business, USA MONICA BARTOLINI Assistant Professor of Management Accounting, University of Bologna, Italy DAVID BROWN Associate Professor in Management Accounting, University of Technology, Sydney, Australia MANDY CHENG Associate Professor at the Australian School of Business, the University of New South Wales, Australia SURESH CUGANESAN Director of the Centre for Enterprise Performance and Professor in Accounting at Swinburne University, Melbourne, Australia JULIE FOREMAN Lecturer in Accounting and Finance ZAHIRUL HOQUE Professor of Accounting, La Trobe University, Australia TOOMAS HALDMA Professor of Accounting and Dean of the Faculty of Economics and Business Administration, University of Tartu, Estonia JAYANTHI KUMARASIRI Lecturer, Faculty of Business and Enterprise, Swinburne University, Australia KERTU LÄÄTS Lecturer, Department of Accounting, University of Tartu, Estonia PANKAJ MADHANI Assistant Professor at ICFAI Business School, Ahmadabad, India TEEMU MALMI Professor, Aalto University School of Economics, Finland GARRY MARCHANT Deputy Vice-Chancellor and Provost at Bond University, Australia KLAUS MÖLLER Chair of Management Accounting and Control at Georg-August-Universität Göttingen, Germany EVELYNE POINCELOT AssociateProfessor of Finance, University of Burgundy, France JIM ROONEY Lecturer in Accounting, University of Sydney Business School, Australia RICCARDO SILVI Professor of Strategic Cost Accounting, University of Bologna, Italy FRANCO VISANI Assistant Professor in Business, University of Bologna, Italy GREGORY WEGMANN Associate Professor of Management Accounting, University of Burgundy, France

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