This reader contains over forty recent business press and academic articles-all representing state-of-the-art thinking and examples on a wide variety of management accounting topics in many types of service and manufacturing contexts. The articles parallel the contents of Management Accounting 4/e (Atkinson, et al.), but can be used with any core management and cost accounting text. Grids in the Instructor's Manual help correlate the readings to many popular texts.
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S. Mark Young holds the KPMG Professor of Accounting and is also Professor of Management and Organization at the Marshall School of Business, University of Southern California. Previously, Dr. Young served as the Associate Dean for Academic Planning and Associate Dean and Academic Director of the Marshall MBA (Full-Time MBA) Program. Professor Young received an A.B. from Oberlin College (Economics), an M. Acc. from the Ohio State University, and a Ph.D. from the University of Pittsburgh.
Professor Young has published research in a variety of journals including The Accounting Review, Accounting, Organizations and Society, and the Journal of Accounting Research. Currently, he is on the editorial board of four major journals and was past Associate Editor for The Accounting Review. Much of his research has been sponsored by major research grants from the National Science Foundation, the Consortium for Advanced Manufacturing International, and The Institute of Management Accountants. In 1994, Young and coauthor Professor Frank Selto won the Notable Contributions to the Management Accounting Literature Award. His most recent book is Implementing Management Innovations: Lessons Learned from Activity-Based Manufacturing in the US. Automobile Industry (coauthored with Shannon Anderson, Kluwer Academic Press, 2001). This book won the Notable Contributions to the Management Accounting Literature Award for 2003.
Dr. Young has extensive executive teaching and consulting experience having taught in executive programs for DaimlerChrysler, Texas Instruments, Shell Oil, AMGEN and British Airways. Most recently, Dr. Young has had consulting or research relationships with the First Data Corporation, the Chrysler Corporation, Texas Instruments, and Southwest Airlines. He has won four outstanding teaching awards at the undergraduate and graduate levels, including the Golden Apple Teaching Award at USC. In 2003, Professor Young was named a Faculty Fellow at the Center for Excellence in Teaching at USC. Only five faculty members across all academic departments at USC received this award.
Professor Young also maintains an interest in popular culture particularly in the areas of science fiction and vintage space toys. He has written articles for Filmfax Magazine—The Magazine of Unusual Film and Television, The Old Toy Soldier, and The Scoop (an online magazine devoted to popular culture). Recently, he and coauthors Mike Richardson and Steve Duin published, Blast Off! Rockets, Robots, Ray Guns, and Rarities from the Golden Age of Space Toys (Dark Horse Books, 2001) a volume on the social history of vintage space toys. This book served as the museum show catalog for Blast Off! Space Toys and the American Imagination at The California Center for the Arts in Escondido, California in 2001 and accompanied another major show at the Museum of Science and Industry in Chicago in 2002.Excerpt. © Reprinted by permission. All rights reserved.:
Although this book can be used to supplement any management or cost accounting text, the readings have been tailored to accompany Anthony Atkinson, Robert S. Kaplan, and S. Mark Young's textbook, Management Accounting, Fourth Edition (Prentice Hall, 2004). As the chapters in the fourth edition have been rearranged to some extent and a new chapter on the Balanced Scorecard (Chapter 9) added, the sequence of readings has also been adjusted to reflect these changes.
For each textbook chapter there is a corresponding set of readings that complements text material and introduces you to applications of the material in a wide variety of contexts. At the end of each reading, questions test your understanding of what you have read. The readings are taken from many sources including the Wall Street Journal, Strategic Finance, Journal of Cost Management, Harvard Business Review, Accounting Horizons and others. They represent both classic and current thinking on each of the topics covered in the text.
The best way to use this book is to read each assigned article in one sitting. Then, read the article a second time taking notes and asking yourself how the article extends your understanding of the text material. In some cases, your instructor may assign specific questions that follow each of the readings. Taking the time to answer these questions thoughtfully will improve your understanding of the material. I hope you find the material stimulating and thought-provoking.
Readings in Management Accounting, Fourth Edition, contains 49 articles representing state-of-the-art thinking and examples on a wide variety of management accounting topics in many types of service and manufacturing contexts. The fourth edition includes all readings from the third edition and includes nine new articles (3.7, 4.3, 5.4, 7.2, 8.3, 9.2, 9.4, 10.4, and 10.5).
The suggested solutions to the questions in this book can be found in the Instructor's Manual prepared for Readings in Management Accounting. While each 'of the readings has been listed for a specific chapter, in many cases, a reading may be successfully applied to several chapters. If you have a favorite reading that is not contained in this book, please send me a copy, and I will gladly consider it for the next edition and acknowledge your contribution. Thank you very much.
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