Management Accounting: A Strategic Approach

Taking a much more strategic approach, the focus, of this book, is on the full range of cost drivers within the value chain rather than on just the distinctions between product/non-product costs and unit-variable/fixed costs.Specially designed for managerial accountants, this updated edition thoroughly integrates issues that have emerged during the past ten years. By taking a value chain approach and stressing management accounting as an employee and management empowerment tool, the content is relevant, interesting, and usable for those whose primary concerns are something more than financial reporting.

Wayne J. Morse, a hiking and canoeing enthusiast, is Professor of Accounting and Associate Dean of the College of Business at Rochester Institute of Technology. An author or co-author of more than fifty published papers, monographs, and textbooks, he was a founding member of the Management Accounting section of the American Accounting Association. His most significant writings are in the areas of learning curves, human resource accounting, and quality costs. He was a member of the IMA Committee, and he has served on the editorial boards of Advances-in-Accounting, Trends in Accounting Education, Issues in Accounting Education, and Management Accounting Research. A Certified Public Accountant, he received his PhD. from Michigan State University. Prior to joining, he was on the faculty of RIT, the University of Illinois, Duke University, the University of Tennessee, and Clarkson University, and the University of Alabama in Huntsville.