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  • Textbook
  • © 1985

Management Accounting

Review of Contemporary Developments

Part of the book series: Studies in Finance and Accounting (SFA)

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Table of contents (12 chapters)

  1. Front Matter

    Pages i-x
  2. Management Accounting: Theory and Practice

    1. Front Matter

      Pages 1-1
    2. Introduction

      • Robert W. Scapens
      Pages 3-6
    3. The Conventional Wisdom

      • Robert W. Scapens
      Pages 7-24
    4. Management Accounting Practice

      • Robert W. Scapens
      Pages 25-30
  3. Extension of Quantitative Models

    1. Front Matter

      Pages 31-31
    2. Statistical Regression Analysis

      • Robert W. Scapens
      Pages 33-58
    3. Cost—Volume— Profit Analysis

      • Robert W. Scapens
      Pages 59-74
    4. Variance Investigation Models

      • Robert W. Scapens
      Pages 75-87
  4. Information Costs and Benefits

    1. Front Matter

      Pages 89-89
    2. Value of Information

      • Robert W. Scapens
      Pages 91-107
    3. Information Economics

      • Robert W. Scapens
      Pages 108-120
    4. Simplified Models and Empirical Studies

      • Robert W. Scapens
      Pages 121-136
  5. Current and Future Developments

    1. Front Matter

      Pages 137-137
    2. Cost Allocation Models

      • Robert W. Scapens
      Pages 139-166
    3. Agency Theory and Management Accounting

      • Robert W. Scapens
      Pages 167-183
    4. Some Possible Future Developments

      • Robert W. Scapens
      Pages 184-190
  6. Back Matter

    Pages 191-201

Keywords

  • accounting
  • development
  • management
  • management accounting

Bibliographic Information