Management Accounting Change

Written by two experienced lecturers, this is the first studentcentered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including minicases, learning outcomes, key terms, article summaries, key concept boxes, realworld cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory.Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it:shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, postbureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to postmechanistic approaches can be explained elaborating both rational and interpretive/critical theories.This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.