First and foremost, the emphasis of this managerial accounting text is decision making as opposed to number crunching. Additionally, this text is unique in its first-person, discovery learning approach using a 4-step decision-making model throughout. It truly conveys a management perspective, by including coverage of topics such as ABM, the value chain, and balanced scorecard evaluation techniques. It is also the first managerial text to incorporate coverage on knowledge management (Ch. 13), highlighting the latest developments for improved managerial decision making.
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Steve Jackson, C.P.A., is an Associate Professor at The University of Southern Mississippi. He earned a Ph.D. from Arizona State University and a B.S. from the University of Montana. Professor Jackson is a co-author of Managerial Accounting: A Focus on Ethical Decision Making in its fifth edition, published by Cengage Learning. Professor Jackson has published articles in such referenced journals as Journal of Accounting and Finance Research, Journal of Economic and Social Measurement, Journal of Economic and Business Perspectives, Journal of Business and Economic Research, Accounting Educators Journal, and Journal of Accountancy. His research interests are in accounting education and behavioral issues in Ethics and Auditing. He has more than 23 years of teaching experience. Dr. Jackson has taught courses in managerial accounting and strategic cost management, auditing and assurance, and financial accounting at both the undergraduate and graduate levels. Professor Jackson has received numerous teaching and research awards. Dr. Jackson's professional activities include membership in the American Institute of Certified Public Accountants, the American Accounting Association, the Institute of Management Accountants, and the Institute of Internal Auditors. He is a former staff accountant with Touche Ross & Co. in Seattle and has more than 12 years of public accounting experience. Professor Jackson and his wife Cheryl live in D'Iberville, Mississippi. They have three grown children, Christina, Kent, and Benjamin, and two grandchildren, Charles and Elise.
Roby Sawyers, Ph.D., CPA, CMA, is a professor in the Department of Accounting at North Carolina State University. He earned his undergraduate accounting degree from the University of North Carolina at Chapel Hill, his masters from the University of South Florida, and his Ph.D. from Arizona State University. He has taught a variety of undergraduate and graduate tax courses at both NC State and UNC-Chapel Hill and has been a visiting professor in the International Management Program at the Catholic University in Lille, France, and the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien). He has also taught continuing education courses for the AICPA, NCACPA, BDO Seidman, McGladrey and Pullen, and PricewaterhouseCoopers. In addition to being on the author team of FEDERAL TAX RESEARCH, Dr. Sawyers is an author of MANAGERIAL ACCT AND MANAGERIAL ACCOUNTING--A FOCUS ON ETHICAL DECISION MAKING (Fifth Edition) and writes frequently for leading academic, policy, and professional tax journals. Dr. Sawyers has been an active member of the AICPA's Tax Division, having served on the Tax Executive Committee, chair of the Trust, Estate and Gift Tax Technical Resource Panel, and chair of the AICPA's task force on estate tax reform. He has also been active in tax policy issues in North Carolina, serving as the Chief of Staff for the North Carolina General Assembly's State and Local Fiscal Modernization Study Commission and as an advisor to the General Assembly's Joint Select Committee on Economic Development Incentives and North Carolina's Economic Development Board.
J. Gregory Jenkins, CPA, is Associate Professor of Accounting and Information Systems and the William S. Gay Research Fellow at Virginia Tech. He earned a Ph.D. from Virginia Polytechnic Institute and State University, and an M.S. in accounting and a B.S.B.A. from Appalachian State University. Professor Jenkins has published articles in Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Internal Auditing, Journal of Accountancy, Journal of Information Systems, Strategic Finance, and The CPA Journal. He is also a coauthor of Comprehensive Assurance & Systems Tool, an integrated practice set, and the author of The Enron Collapse, both published by Prentice Hall. He has taught courses in accounting information systems, undergraduate and graduate auditing, business ethics, and managerial and financial accounting principles. Professor Jenkins was previously on the faculty at North Carolina State University, where he received the University Outstanding Teacher Award and was inducted into the Academy of Outstanding Teachers. In addition, Professor Jenkins has served as a visiting professor in the International Management Program at the IESEG School of Management, Catholic University, Lille, France. His professional activities include membership in the American Accounting Association and the American Institute of Certified Public Accountants. Professor Jenkins previously worked as an auditor with Ernst & Young, LLP, and McGladrey & Pullen, LLP, and he has provided consulting services to the furniture industry. He also served on a research task force of the Auditing Section of the American Accounting Association charged with advising the Public Company Accounting Oversight Board on revisions to quality control standards. Professor Jenkins lives with his wife, two daughters, and son in Blacksburg, Virginia.
I found the examples interesting, complete, and not overly simplified, while not being so complex that students become lost in them. They were very well prepared and well written.
The Ethics boxes in particular caught my interest. They all contained scenarios unlike the usual ethical problems in textbooks, where the dilemma is almost obvious, and the students can (very self righteously) say that "of course" they'd do the right thing.
I like the changes to the exercises section. It seems there are plenty of small exercises that demonstrate the key learning objectives.
The 4-Step Decision Model is an excellent tool for developing my students' critical thinking skills while solving end-of-chapter problems. They can apply their hands-on experience using the model in other college classes and in their careers.
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