Managerial Accounting, Canadian : Concepts for Planning, Control, Decision Making

Managerial Accounting provides a foundation for a one-term course in managerial accounting for students who have one or two terms of financial accounting. The book also serves as a reference source for students who wish to be aware of how managers use accounting information within an organization. The focus of the book is on the information needs for three essential management functions: (1) planning operations, (2) controlling activities, and (3) making decisions. The contents of Managerial Accounting address how the information can be used to assist managers in these three functions. This edition of Managerial Accounting provides relevance, balance and a continued tradition of clarity of the subject, with coverage of current topics such as the balanced scorecard, activity-based costing and management, and the theory of constraints. The topics present the varied applications of managerial accounting in not-for-profit, retail and wholesale organizations in addition to the traditional manufacturing units both large and small. In addition, the international presentations, both in the text and the problems, provide the type of geographic balance that students need in Canada's global environment.

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.

G.R. (Dick) Chesley is Professor of Accounting at Saint Mary’s University in Halifax, Nova Scotia. He is a graduate of Mount Allison University and the Ohio State University with B. Comm., M.A. and Ph.D. degrees. He has served appointments at Dalhousie University, the University of Pennsylvania, Lingnam University, Hong Kong Baptist University and the University of Iowa. His publication credits include articles in the Accounting Review, the Journal of Accounting Research, the CA Magazine and numerous proceedings and books. In 1996, he was recognized by his peers as Outstanding Accounting Educator Canada. His research interests include probability theory and management accounting practices.

Raymond F. Carroll is currently at Hong Kong Baptist University on leave from Dalhousie University. He teaches a variety of subjects in both financial and managerial accounting at undergraduate and graduate levels. Dr. Carroll has lectured at Xiamen University in China through the CIDA/Dalhousie University linkage program. He has had extensive experience in the community college system and has taught professional accounting and MBA subjects for programs based in Canada, Australia and the UK. Dr. Carroll is a fellow of the Certified General Accountants Association of Canada where he has held a variety of posts including chairman of the National Education program, president of CGA-Nova Scotia, and member of the CGA National Executive Committee. He has also served on the Global Initiative Committee of the American Accounting Association and on the Canadian Advisory Committee for international accounting standards.