Introduction to Managerial Accounting

Introduction to Managerial Accounting by Garrison/Noreen/Kalagnanam/Vaidyanathan is based on the market-leading text, Managerial Accounting, by Garrison. However, this is not simply a briefer book with chapters removed. It has been rethought, reorganized, and retooled to meet the needs demanded by the market: a more accessible yet thorough text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course, cost accounting/cost management. Faculty and students alike will find this new text has retained the hallmark features of the Garrison text: excellent readability; terrific examples; thorough, relevant, and balanced end-of-chapter material.

Ray H. Garrison is emeritus Professor of Accounting at Brigham Young University, Provo, Utah. He received his B.S. and M.S. degrees from Brigham Young University and his D.B.A. degree from Indiana University. As a certified public accountant, Professor Garrison has been involved in management consulting work with both national and regional accounting firms. He has published articles in The Accounting Review, Management Accounting, and other professional journals. Innovation in the classroom has earned Professor Garrison the Karl G. Maeser Distinguished Teaching Award from Brigham Young University.

Eric W. Noreen is a globe﷓trotting academic who has held appointments at institutions in the United States, Europe, and Asia. He is currently Professor of Accounting at the University of Washington and Visiting Price Waterhouse Professor of Management Information & Control at INSEAD, an international graduate school of business located in France.He received his B.A. degree from the University of Washington and MBA and Ph.D. degrees from Stanford University. A Certified Management Accountant, he was awarded a Certificate of Distinguished Performance by the Institute of Certified Management Accountants.

Suresh Kalagnanam is an Associate Professor and Head of the Department of Accounting at the University of Saskatchewan, where he currently teaches and researches managerial accounting. He is a graduate of the University of Madras in India where he obtained his Bachelor of Engineering. He subsequently obtained an MBA from Gujarat University in India. He then obtained an MBA and a Master of Science in Accounting from the University of Saskatchewan, and a PhD from the University of Wisconsin–Madison in the United States. He is also a Canadian Certified Management Accountant (CMA). His scholarly work has been published in Accounting Organizations and Society, International Journal of Business and Economics, Journal of Accounting Case Research, Journal of Cost Management, Management Accounting, and other scholarly publications. Dr. Kalagnanam is a member of the American Accounting Association, Canadian Academic Accounting Association, CMA Canada, and the Institute of Management Accountants, and serves on the Editorial and Advisory Review Board of Accounting Horizons. In his spare time, he is involved in cultural activities and community services. He wishes to dedicate this book to his wife Viji, and his children Pallavi and Siddharth.

Ganesh Vaidyanathan is an Associate Professor of Accounting at the University of Saskatchewan. He has a B.A., from the University of Toronto, an M.A., in Economics, from the University of Waterloo and an M.A.Sc., and PhD in Management Sciences from the University of Waterloo. He is also a Certified Management Accountant (CMA). Dr. Vaidyanathan has over 20 years of university teaching experience. He has taught a wide range of courses in Management Accounting and Control, Accounting Information Systems, Economics, Finance, Strategy, Statistics and Management Science. Prior to his current appointment at the University of Saskatchewan he was an Associate Professor and Chair of the Department of Business Administration at Brandon University, Brandon Manitoba from 1991 to 2001. He has also taught at Wilfrid Laurier University, The Conestoga College of Applied Arts and Technology and the University of Waterloo. Dr. Vaidyanathan is author of a text in Business Statistics co-written with his dad Raja. He has also published in Journal of Applied Corporate Finance, Issues in Accounting Education and other scholarly publications. He is a member of the Canadian Academic Accounting Association and serves on the Saskatchewan Board of the Certified General Accountants Association of Canada. Outside of his professional interests, Dr. Vaidyanathan is an avid fan of blues music and Bollywood movies. Recently he has taken up cycling for recreation and fitness. He commutes to work on his bike year-round—a 20-km round trip. He wishes to dedicate the book to his wife, Prabha, in affectionate acknowledgement that “the large overhead cost” that she has cheerfully borne during the past twenty years can be attributable to him.