Contemporary Issues in Management Accounting

Over the past decade, management accounting has seen changes not just within existing domains of the field but has also witnessed extensions outside its established realms of activity. Wider systemic transformations including changes in political regimes, novel conceptions of management controls, the impact of globalising forces on commercial affairs, shifts in notions of effective knowledge management, governance and ethics, and technological advances, including the rise of broadband, have all impacted management accounting endeavours. The field is as fast changing as it has ever been. This book captures key facets of current thoughts, concerns and issues in management accounting. The book consists of eighteen chapters written by distinguished scholars in the field. The topic areas covered in some chapters reflect established management accounting topics such as budgeting and responsibility accounting, contract theory analysis, contingency frameworks, performance measurement systems and strategic cost management which are considered within the perspective of changing concerns facing modern organizations and present day management thought. Other chapters deal with newly emerging concerns in management accounting, including network relations, integrated cost management systems, knowledge management pursuits, environmental management accounting and accounting and digitisation. Each chapter encompasses discussions of basic premises complemented by insights from modern day practice, research and thought. This makes the book particularly suitable for students in intermediate, advanced and executive level courses in management accounting. It also provides an extensive corpus of discussions which will inform those in practice. Readers interested in gaining direct insights into specialised management accounting areas will find this book to be an especially valuable reference source. Contributors to this volume - Thomas Ahrens, Professor of Accounting, Warwick Business School, University of Warwick Jane Baxter, Associate Professor in the Discipline of Accounting, University of Sydney, Australia. Stanley Baiman, Ernst & Young Professor of Accounting at the Wharton School, University of Pennsylvania. Alnoor Bhimani, Reader in Accounting and Finance, London School of Economics and Political Science. Christopher S. Chapman, head of the accounting group, Said Business School, University of Oxford. Robert H. Chenhall, Professor in Accounting and Finance, Monash University, and Professor of Accounting, James Cook University. Wai Fong Chua, Professor and Head of the School of Accounting at UNSW. Robin Cooper, Professor in the Practice of Management Accounting, Goizueta Business School, Emory University. James Jianxin Gong, Assistant Professor, Department of Accountancy in the College of Business, University of Illinois at Urbana Champaign. Lawrence A. Gordon, Ernst & Young Alumni Professor of Managerial Accounting and Information Assurance, and the Director of the PhD Program, The Robert H. Smith School of Business. Allan Hansen, Assistant Professor, Copenhagen Business School. Anthony Hopwood, Professor and Dean, Said School of Business, University of Oxford Keith Hoskin, Professor of Strategy and Accounting, Warwick Business School. Liisa Kurunmaki, CIMA Lecturer of Accounting, London School of Economics and Political Science. Eva Labro, Lecturer in Management Accounting, London School of Economics and Political Science Kim Langfield-Smith, Professor of Management Accounting, Department of Accounting and Finance, Monash University, Australia. Martin P. Loeb, Professor of Accounting and Information Assurance and a Deloitte & Touche Faculty Fellow, University of Maryland's Robert H. Smith School of Business. Richard Macve, Professor of Accounting, London School of Economics and Political Science. Peter Miller, Professor of Management Accounting, London School of Economics and Political Science, Jan Mouritsen, Professor of Management Control, Copenhagen Business School. , David Otley, Professor of Accounting and Management, Lancaster University Management School. Hanno Roberts, Professor in Management Accounting and Control, Norwegian School of Management in Oslo, Norway. Robert W. Scapens, Professor of Accounting, Manchester Business School. John Shank, Noble Foundation Professor of Management Emeritus, Amos Tuck School of Business at Dartmouth College and Visiting Professor of Financial Management, Naval Postgraduate School, Monterey, California. Regine Slagmulder, Associate Professor of Accounting and Control, INSEAD. Kazbi Soonawalla John Stone, Senior Lecturer, Department of War Studies, King's College London. Chih-Yang Tseng, PhD student, Department of Accounting and Information Assurance, University of Maryland's Robert H. Smith School of Business. Wim A. Van der Stede, Assistant Professor, Leventhal School of Accounting in the Marshall School of Business, University of Southern California. S. Mark Young, KPMG Foundation Professorship, Leventhal School of Accounting in the Marshall School of Business, University of Southern California.