Managerial Accounting,
2nd Edition

John Sands, Lanita Winata, Sophia Su, Maryanne Mowen, Don Hansen, Dan L. Heitger

ISBN-13: 9780170413718
Copyright 2019 | Published
960 pages | List Price: USD $112.25

Managerial Accounting takes a dynamic and practical approach that demonstrates how you can develop your career in real life. The text introduces you to the underlying concepts and applications of management accounting tools based on the traditional allocation approach and absorption costing method, and uses ‘Staircase’ exercises in each chapter to build knowledge and help you link the content between chapters as you progress through the book. Managerial Accounting uses easy-to-understand language, uncomplicated examples, discusses concepts in a logical way and uses clear visual explanations to help your understanding.

Purchase Enquiry INSTRUCTOR’S eREVIEW COPY

1. Introduction to managerial accounting
2. Basic managerial accounting concepts
3. Cost behaviour
4. Job-order costing
5. Process costing
6. Activity-based costing
7. Master budget and behavioural issues
8. Standard costing: a managerial control tool
9. Flexible budgets and overhead analysis
10. Cost-volume-profit analysis: a managerial planning tool
11 Short-run decision making: relevant costing
12. Long-run decision making
13. Performance evaluation, decentralisation, transfer pricing and rewards systems
14. Resource management: activity-based management
15. Inventory management and scheduling
16. Strategy - strategic management and performance systems
17. Environmental and social management accounting: its contribution to business sustainability
Glossary
Index

  • John Sands

    John Sands has 22 years of commerce experience in managerial positions using his accounting qualification and 23 years of academic experience. He works currently as an associate professor of accounting in the Department of Accounting, Finance and Economics at Griffith University. His teaching experience spans over twenty-three years, and he has taught financial accounting, auditing, international accounting and management accounting courses across different universities. He is the former Director of the Faculty of Business at USC and was Acting Head of Accounting Discipline Undergraduate Programmes at Griffith before moving to USQ.

  • Lanita Winata

    Lanita Winata is a Lecturer in the Department of Accounting, Finance and Economics at Griffith University and currently teaches Strategic Management Accounting. Lanita’s research areas include balanced scorecard approach to performance management, incentive management systems, management accounting and organisational strategy, information technology and accounting, marketing and accounting information, culture and accounting systems, strategic alliance, and culture and information technology. She has presented her research at both domestic and international conferences, and her research papers have been published in peer-reviewed academic journals in Australia and Britain.

  • Sophia Su

    Sophia Su is a Lecturer in the Department of Accounting and Corporate Governance at Macquarie University. Her teaching experience spans over five years, and she has taught both financial and management accounting units across different universities.

  • Maryanne Mowen

    Maryanne M. Mowen is Associate Professor Emerita of Accounting at Oklahoma State University. She currently teaches online classes in cost and management accounting for Oklahoma State University. She received her Ph.D. from Arizona State University. She brings an interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. She has taught classes in ethics and the impact of the Sarbanes-Oxley Act on accountants. Her scholarly research is in the areas of management accounting, behavioral decision theory, and compliance with the Sarbanes-Oxley Act. She has published articles in journals such as Decision Science, The Journal of Economics and Psychology, and The Journal of Management Accounting Research. Dr. Mowen has served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She is a member of the Northern New Mexico chapter of SCORE and serves as a counselor, assisting small and start-up businesses. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and working crossword puzzles.

  • Don Hansen

    Don R. Hansen is Arthur Andersen Professor of Accounting and a Regents Service Professor at Oklahoma State University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in both accounting and engineering journals including The Accounting Review, The Journal of Management Accounting Research, Accounting Horizons, and IIE Transactions. He has served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies, and watching sports.

  • Dan L. Heitger

    Dr. Dan L. Heitger is the Deloitte Professor of Accounting and co-director of the William Isaac & Michael Oxley Center for Business Leadership at Miami University. He received his Ph.D. from Michigan State University and his undergraduate degree in accounting from Indiana University. He actively works with executives and students to innovate, develop and teach courses in managerial accounting, managerial accounting, performance measurement, business sustainability, risk management, stakeholder management and corporate governance. He co-founded an organization that provides executive education for large international organizations. His interactions with business professionals, through executive education and the center, allow him to bring a current and real-world perspective to his writing. His research has appeared in Harvard Business Review, Behavioral Research in Accounting, Accounting Horizons, Issues in Accounting Education, Journal of Accountancy, Journal of Accounting and Public Policy and Management Accounting Quarterly. His outside interests include hiking with his family in the national park system.

  • Chapter 16 Strategic management and performance systems is brand new to this edition as requested by reviewers

  • Chapters 13-17 a have received the most structural change and new types of content as requested by reviewers.

  • Chapter 15 Environmental and Social Management Accounting: Its Contribution to Business has been expanded with additional themes and methods, providing additional Staircase exercise examples of sustainable business through activity-based working.

  • All case studies have been reviewed and updated for the new edition.

  • New dynamic Excel Solutions Manual for the instructor resources and has been rigorously checked on a cell-by-cell basis.

  • Clear, step-by-step examples and selected end-of-chapter activities are now carefully linked to enable students to quickly gather the information necessary to solve managerial accounting problems

  • A dynamic, modern and practical approach that links directly to how students can develop their careers in real life through "Making the Connection” exercises, which show how managerial accounting really works.

  • 'Experience managerial decisions' feature sets the scene at the beginning of each chapter

  • Environmental and Social Management Accounting chapter written especially for AU/NZ teachers and students

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

Cognero Test Bank for Managerial Accounting: Asia-Pacific Edition
9780170416399

Cognero Test Bank for Mowen's Managerial Accounting: Asia-Pacific Edition, 2-term Instant Access
9780170443104

Instructor Solutions Manual for Mowen Managerial Accounting: Asia-Pacific Edition
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Instructor Website for Mowen's Managerial Accounting: Asia-Pacific Edition
9780170416368

Instructor's Manual for Mowen Managerial Accounting: Asia-Pacific Edition
9780170416375

PowerPoint Slides for Mowen Managerial Accounting: Asia-Pacific Edition
9780170416405