Issues In Management Accounting

MANAGEMENT ACCOUNTING Edited by Trevor Hopper Deryl Northcott Robert Scapens Pooling the expertise of leading researchers, Issues in Management Accounting critically explores a broad range of issues in a concise, digestible style. Both students and practitioners specialising in this area will find this book an essential guide to the many developments affecting management accounting theory and practice. This third edition presents completely new and original chapters, written by leading experts in management accounting. Each chapter focuses on a specific emerging topic of contemporary interest, explores research and practical developments in the area, and concisely summarises the current issues of contention and debate. Topics discussed in this new edition of the text include: • Management Accounting for consumerism • The balanced scorecard • National culture and management control • The changing role of management accountants • Management Accounting and accountants in the public sector • Knowledge resources and Management Accounting • Management Accounting innovations Issues in Management Accounting is designed to complement upper level undergraduate, postgraduate and professional studies, and will also be of value to practitioners and academics investigating contemporary aspects of management accounting. ISSUES IN Third Edition MANAGEMENT ACCOUNTING ISSUES IN ISSUES IN Third Edition MANAGEMENT ACCOUNTING Edited by Trevor Hopper Deryl Northcott Robert Scapens Third Edition an imprint of 9780273702573_COVER.indd 1 Edited by Hopper Northcott Scapens About the Editors Trevor Hopper holds professorships in Management Accounting at the University of Manchester, Stockholm School of Economics and the Victoria University, Wellington. Deryl Northcott is a Professor of Management Accounting at the Auckland University of Technology. Robert Scapens is a Professor of Management Accounting at the University of Groningen and an Emeritus Professor of Accounting in the Manchester Business School. www.pearson-books.com 6/3/07 09:19:04 HopFMv3.qxd 3/21/07 4:24 PM Page i Issues in Management Accounting HopFMv3.qxd 3/21/07 4:24 PM Page ii We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoned.co.uk HopFMv3.qxd 3/21/07 4:24 PM Page iii Issues in Management Accounting Third Edition Edited by Trevor Hopper, Deryl Northcott and Robert Scapens HopFMv3.qxd 3/21/07 4:24 PM Page iv Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1991 Second edition published 1995 Third edition published 2007 © Pearson Education Limited 1991, 1995, 2007 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6–10 Kirby Street, London ECIN 8TS. All trademarks used herein are the property of their respective owners. The use of any trademark in thi