Accounting for Managers: Interpreting Accounting Information for Decision-Making

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9780470016091: Accounting for Managers: Interpreting Accounting Information for Decision-Making

Accounting for Managers, 2nd Edition explains how accounting information is used by non-financial managers. The book emphasizes the interpretation, rather than the construction, of accounting information and encourages a critical, rather than an unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries.

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From the Back Cover:

This extensively revised and updated second edition of Accounting for Managers builds on the success of the first edition in explaining how accounting information is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than unthinking, acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.

Paul M. Collier applies a managerial approach to show how to:

  • Understand the relationship between strategy, business events and financial information.
  • Use accounting information in planning, decision-making and control.
  • Identify the concepts that underlie the construction of accounting reports and the limitations of accounting numbers.

Accounting for Managers has been written for postgraduate and undergraduate students who are taking courses in accounting, as well as non-financial managers who need a better understanding of the role of accounting in their organizations.

New to this edition:

  • Additional case studies.
  • Revised and updated examples.

Two additional chapters covering various aspects of financial reporting, including standard-setting bodies, auditing, risk and internal control, IFRS and a comparison of UK and US accounting treatment.

About the Author:

Paul M. Collier is senior lecturer at Monash University in Australia and was previously senior lecturer in management accounting at Aston Business School in Birmingham. Having also worked in senior financial and general management positions in the UK and Australia, this book is a result of his practical experience as a producer and user of accounting information as well as his teaching and training experience.

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Paul M. Collier
Published by Wiley (2006)
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