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  • Textbook
  • © 1991

Management Accounting

A Review of Contemporary Developments

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Table of contents (13 chapters)

  1. Front Matter

    Pages i-xiv
  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 7-25
    4. Management Accounting Practice

      • Robert W. Scapens
      Pages 26-35
  3. Extension of Quantitative Models

    1. Front Matter

      Pages 37-37
    2. Statistical Regression Analysis

      • Robert W. Scapens
      Pages 39-64
    3. Cost-Volume-Profit Analyysis

      • Robert W. Scapens
      Pages 65-80
    4. Variance Investigation Models

      • Robert W. Scapens
      Pages 81-93
  4. Information Costs and Benefits

    1. Front Matter

      Pages 95-95
    2. Value of Information

      • Robert W. Scapens
      Pages 97-113
    3. Information Economics

      • Robert W. Scapens
      Pages 114-126
    4. Simplified Models and Empirical Studies

      • Robert W. Scapens
      Pages 127-142
  5. Current and Future Developments

    1. Front Matter

      Pages 143-143
    2. Agency Theory and Management Accounting

      • Robert W. Scapens
      Pages 145-163
    3. Cost Allocation Models

      • Robert W. Scapens
      Pages 164-182
    4. Activity-Based Costing

      • Robert W. Scapens
      Pages 183-211
    5. Some Possible Future Developments

      • Robert W. Scapens
      Pages 212-222
  6. Back Matter

    Pages 223-237

About this book

Reviews from first edition: 'This book is a comprehensive survey of published research and reported development in management accounting over the past two decades. As such, it is a worthwhile and easily assimilated 'state of the art' review.' David Fanning, British Accounting Review 'For anyone who wants to know where management accounting has been going, Scapens is an excellent guide...I recommend it to anyone who wants to catch up with what has been going on in management accounting theory. In fact, I know of no better way to do so.' David Solomons, Accounting and Business Research.


  • accounting
  • costing
  • management accounting

Bibliographic Information

  • Book Title: Management Accounting

  • Book Subtitle: A Review of Contemporary Developments

  • Authors: Robert W. Scapens

  • DOI:

  • Publisher: Red Globe Press London

  • eBook Packages: Palgrave Business & Management Collection, Business and Management (R0)

  • Copyright Information: Robert W. Scapens 1991

  • Edition Number: 2

  • Number of Pages: XIV, 237

  • Additional Information: Previously published under the imprint Palgrave

  • Topics: Financial Economics