Synopsis
Management Accounting, 6e integrates coverage of both functional-based management topics (such as job-order and process costing) and activity-based management topics (such as strategic cost analysis, activity-based tactical decision making, productivity measurement and control, quality cost management, theory of constraints, process value analysis and international topics). This approach emphasizes that changing conditions often require a change in cost management systems.
About the Authors
Dr. Don R. Hansen is Professor Emeritus of Oklahoma State University. He has an undergraduate degree in mathematics from Brigham Young University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. Dr. Hansen has published articles in both accounting and engineering journals, including THE ACCOUNTING REVIEW, THE JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, ACCOUNTING ORGANIZATIONS AND SOCIETY, ACCOUNTING HORIZONS, and IIE TRANSACTIONS. He has served on the editorial board of THE ACCOUNTING REVIEW. His outside interests include family, church activities, reading, movies, and watching sports.
Dr. Maryanne M. Mowen is Associate Professor Emerita of Accounting at Oklahoma State University. She currently teaches online classes in cost and management accounting for Oklahoma State University. She received her Ph.D. from Arizona State University. Dr. Mowen brings a unique interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. She has taught classes in ethics and the impact of the Sarbanes-Oxley Act on accountants. Her scholarly research focuses on areas of management accounting, behavioral decision theory, and compliance with the Sarbanes-Oxley Act. She has published articles in journals, such as DECISION SCIENCE, THE JOURNAL OF ECONOMICS AND PSYCHOLOGY, and THE JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. Dr. Mowen has served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She is a member of the Northern New Mexico chapter of SCORE and serves as a counselor, assisting small and start-up businesses. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and working crossword puzzles.
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