Managerial Uses of Accounting Information

  • Joel Demski

Part of the Springer Series in Accounting Scholarship book series (KLAS, volume 4)

Table of contents

  1. Front Matter
    Pages 1-15
  2. Joel S. Demski
    Pages 1-10
  3. Joel S. Demski
    Pages 1-23
  4. Joel S. Demski
    Pages 1-27
  5. Joel S. Demski
    Pages 1-25
  6. Joel S. Demski
    Pages 1-30
  7. Joel S. Demski
    Pages 1-28
  8. Joel S. Demski
    Pages 1-26
  9. Joel S. Demski
    Pages 1-31
  10. Joel S. Demski
    Pages 1-34
  11. Joel S. Demski
    Pages 1-28
  12. Joel S. Demski
    Pages 1-25
  13. Joel S. Demski
    Pages 1-26
  14. Joel S. Demski
    Pages 1-22
  15. Joel S. Demski
    Pages 1-26
  16. Joel S. Demski
    Pages 1-10
  17. Back Matter
    Pages 1-23

About this book


Managerial Uses of Accounting Information, Second Edition, emphasizes economic fundamentals in the study of product costing, decision making, and evaluation in organizations, using the accounting system as a "library" of financial information at the manager’s disposal.

Chapter One contains an introduction and overview. Chapters Two through Seven discuss product costing. Chapters Eight through Twelve deal with managerial decision making, with an emphasis on a "what it might cost?" theme. Chapters Thirteen through Eighteen discuss managerial performance evaluation, with an emphasis on a "did it cost too much?" theme; and Chapter Nineteen concludes and provides a synthesis. This edition may be used as an undergraduate or graduate textbook and as a professional reference. The solutions manual is available upon request at

"For any serious student of the use of accounting information Professor Demski's book is imperative. A plethora of institutional detail is anchored on intellectual foundations. It is the most important book on accounting since [Pacioli’s] Summa de Arithmetica."

John Fellingham
Fisher College of Business
Ohio State University

"This book is profound and engaging, an absolute gem. It is, by far, the most meaningful and disciplined treatment on the roles of accounting in organizations."

Geoff Sprinkle
Kelly School of Business
Indiana University

"Managerial Uses of Accounting Information is an excellent text that is the only one I know of that seriously addresses the question of product costing and decision making in a setting of interacting products, uncertainty, and strategic interactions among firms. It abstracts away from the details to get at what is fundamental and lasting about the accountant's art. Finally, its focus on decision framing is a novel and interesting unifying theme. It is a fantastic book to use for any advanced business class."

Richard A. Young
Fisher College of Business
Ohio State University


Reporting accounting/auditing business information systems finance/banking operations research/decision theory

Authors and affiliations

  • Joel Demski
    • 1
  1. 1.Fisher School of AccountingUniversity of FloridaGainesvilleU.S.A.

Bibliographic information