Management Accounting Change : Approaches and Perspectives book cover
1st Edition

Management Accounting Change
Approaches and Perspectives

ISBN 9780415393324
Published August 6, 2007 by Routledge
568 Pages 57 B/W Illustrations

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Book Description

Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world 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, post-bureaucracy, 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 post-mechanistic 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.

Table of Contents

1. Management Accounting: Views, Approaches, Perspectives  Part 1: Mechanistic Approaches  2. Toward Mass Production and Bureaucracy  3. Towards Product Costing  4. Towards Cost Controls and Budgeting  5. Towards Management Controls  6. Towards Economic Models  Part 2: Post-Mechanistic Approaches  7. Towards Customer Orientation  8. Towards Flexible Manufacturing and Post-Bureaucracy  9. Towards Cost Management  10. Towards Strategic Management Accounting  11. Towards Management Accounting in New Organizations  Part 3: Rational Perspectives  12. Neoclassical Economic Theories of MACh  13. Contingency Theory of MACh  Part 4: Critical Perspectives  14. Naturalism in MACh  15. Political Economy of MACh  16. Post-Structuralism and Post-Modernism in MACh

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Danture Wickramasinghe (B.Sc., M.Com, M.Sc., Ph.D.) obtained his PhD from the University of Manchester where he also teaches management accounting and control. He has taught management and accounting in a number of universities over 20 years and has publications in Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Financial management (UK), Advances in Public Interest Accounting, and Journal of Accounting and Organizational Change.

Chandana Alawattage (B.Sc., MBA., Ph.D.) obtained his PhD from Keele University and teaches management accounting at the University of Aberdeen Business School. He has taught management accounting and related subjects in a number of universities over 10 years and has publications in Critical Perspectives on Accounting, Journal of Accounting and Organizational Change and a number of conference proceedings in critical accounting.