The latest topics are presented in this book including TQM, measuring cost of quality, JIT, ABC, back flush costing and activity-based management. As all businesses are different there is no one accounting system or alternative that is superior to all others in all situations. This book not only demonstrates the mechanics of alternative accounting systems and techniques, but also explains the logic behind the different alternatives.
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William K. Carter teaches management accounting at the McIntire School of Commerce, University of Virginia. He earned BS and MS degrees in accounting from the University of Southern Mississippi and a PhD from Oklahoma State University, and he is a CPA. He has written articles on accounting, accounting education, marketing, and finance, which have appeared in a variety of journals including The Accounting Review and the Journal of Accountancy. He has published cases on cost accounting and on business policy.
Dr. Carter has served on committees of the American Assembly of Collegiate Schools of Business and the American Accounting Association, and on the editorial boards of The Journal of Accounting Education and the Education Section of The Accounting Review. He has testified as an expert witness in litigation involving accounting matters and has conducted consulting engagements and executive development programs for business and industry.
Dr. Carter is a member of the Institute of Management Accountants, the American Institute of CPAs, and the American Accounting Association Management Accounting Section.
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