Management Accounting: A Strategic Approach

Morse is not just a baby cost book. Taking a much more strategic approach, the focus 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.

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.

James R. Davis, who enjoys sailing in is spare time, is Professor of Accountancy in the School of Accountancy and Legal Studies at Clemson University in Clemson, South Carolina. A co-author of three textbooks, he has authored or co-authored numerous journal articles and professional meeting proceedings. His primary areas of interest are managerial accounting, information systems, and professional ethics. He has served on several editorial boards and professional committees and has been very active with the ICMA Examination Project. He is a Certified Management Accountant and has held numerous offices in local IMA Chapters. He received his PhD. from Georgia State University. His international experience has included several teaching and consulting positions in New Zealand and Portugal, the most recent being a visiting lecturer at Universidade de Algarve in Faro, Portugal.

Al L. Hartgraves, who relaxes on the links, is a Professor of Accounting at the Goizuta Business School at Emory University in Atlanta, Georgia. He is also a frequent Guest Professor at Johannes Kepler University in Linz, Austria. His published scholarly and professional articles have appeared in The Accounting Review, Journal of Accountancy, Management Accounting, and many other journals. He has been selected by students at Goizueta Business School on four occasions as the Outstanding Educator of the Year, and he has received the Donald Keough Award for Outstanding Educator Faculty Member, in the Business Week Guide to the Best Business Schools. He is a Certified Public Accountant and a Certified Management Accountant, having received the Certificate of Distinguished Performance on the CMA exam. He received his PhD. from Georgia State University.