Managerial Accounting,
9th Edition

WHY Managerial Accounting Is Important?
1. Introduction to Managerial Accounting.
2. Basic Managerial Accounting Concepts.
WHAT Is Managerial Accounting?
3. Cost Behavior and Cost Forecasting.
WHERE Does Managerial Accounting Come From?
4. Job-Order Costing and Overhead Application.
5. Activity-Based Costing and Management.
6. Process Costing.
HOW Is Managerial Accounting USED for Decision-Making Contexts?
7. Cost-Volume-Profit Analysis.
8. Tactical Decision-Making and Relevant Analysis.
9. Profit Planning and Flexible Budgets.
10. Standard Costing and Variance Analysis.
11. Performance Evaluation and Decentralization.
12. Capital Investment Decisions.
13. Emerging Topics: Enterprise Risk Management, Quality Cost Management, Privacy and Data Security, International Issues in Management Accounting, Fraud and Forensic Accounting.
14. Statement of Cash Flows.
15. Financial Statement Analysis.

• Maryanne M. Mowen

  Dr. Maryanne M. Mowen is associate professor of accounting emerita at Oklahoma State University. She received her Ph.D. from Arizona State University. With degrees in economics and history, she brings a unique interdisciplinary perspective to teaching and writing in both cost accounting and management accounting. Her research interests include management accounting, behavioral decision theory and Sarbanes-Oxley compliance. She also teaches an ethics course about the impact of Sarbanes-Oxley on the accounting profession. Dr. Mowen has published articles in journals such as Decision Science, Journal of Economic Psychology and Journal of Management Accounting Research. She has also served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She advises entrepreneurs and nonprofit organizations. Outside the classroom, she enjoys hiking, travelling, reading mysteries and solving crossword puzzles.

• Don R. Hansen

  Dr. Don R. Hansen is professor emeritus at Oklahoma State University. He has an undergraduate degree in mathematics from Brigham Young University. He received his Ph.D. from the University of Arizona. Dr. Hansen has published articles in both accounting and engineering journals, including The Accounting Review, The Journal of Management Accounting Research, Accounting Organizations and Society, Accounting Horizons and IIE Transactions. He has also 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.

• Expanded Data Analytics coverage now includes real-world examples, exercises and problems to help students apply what they learned, and a Data Analytics Content Utilization Guide.

• Business Sustainability is introduced in Chapter 2 and discussed in each subsequent chapter, including a new Discussion Question and Multiple-Choice question on the topic.

• "Emerging Issues" (Chapter 13) has been revamped to discuss cutting-edge topics, including enterprise risk management, cybersecurity and data privacy, forensic accounting, etc.

• All "Here’s How It’s Used" real-world application box features have been updated and refreshed, including additional specificity to each box title for greater ease-of-use.

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

• EXPANDED EOC gives instructors a wide variety of exercises, problems and cases to improve student learning

• Enhanced Data Analytics material and examples in the text reinforce student understanding of the important of data analytics. The EOC exercises and problems specifically linked to data analytics increase student confidence in their ability to solve and interpret data analytics problems.

• MASTERY PROBLEMS IN CNOWV2 BUILD STUDENTS’ KEY STRENGTHS AND SKILLS. Proven, scenario-based online exercises in CNOWv2 are designed to reinforce your students’ understanding of important concepts. Students strengthen their analytical skills as they work toward mastering critical concepts.

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.

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