Joel Demski

Managerial Uses of Accounting Information

• Broschiertes Buch

Produktbeschreibung

The second edition reflects Dr. Demski's experience teaching to undergraduates, masters and doctoral students. He emphasizes economic fundamentals as the guiding foundation coupled with an artful application of those fundamentals. This applies to product costing, decision making and evaluation art. Dr. Demski also removed a great deal of traditional minutiae, in order to keep this theme in constant focus. This thematic approach, in his experience, works in dramatic fashion, and stands in sharp contrast to more traditional presentations of this material.

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Produktdetails

• Springer Series in Accounting Scholarship 4
• Verlag: Springer / Springer US / Springer, Berlin
• Artikelnr. des Verlages: 978-1-4419-4592-1
• 2nd ed.
• Seitenzahl: 496
• Erscheinungstermin: 8. Dezember 2010
• Englisch
• Abmessung: 231mm x 159mm x 32mm
• Gewicht: 766g
• ISBN-13: 9781441945921
• ISBN-10: 144194592X
• Artikelnr.: 32135719

Autorenporträt

Professor Demski has focused on disclosure incentives and optimal contracting. Professor Demski has served on the faculty of Columbia University (1967 - 68), Stanford University (1968 - 1985), and Yale University (1985 - 1994). He has been recognized a number of times for Outstanding Research and Education and received an AAA Seminal Contribution Award in 1994. Professor Demski is noted as one of the most widely published authors in the field with over eighty articles published. Honors and Grants: Honorary Doctorate, Odense University, 1994; AAA Seminal Contribution Award, 1994; Elm-lvy Award, 1989; AAA Outstanding Educator Award, 1986;AICPA Award for Outstanding Contributions to the Accounting Literature, 1967 and 1970; Notable Contribution to Management Accounting Literature Award, 1996; University of Florida Foundation Research Professorship (2000, 2002); Accounting Hall of Fame, 2000; President, American Accounting Association, 2001-2001.

Inhaltsangabe

Introduction.- Classical foundations(revised).- Financial reporting influences(revised).- Economic behavior under uncertainty.- Product costing(revised).- Product costing: heterogeneous product.- Standard product costs.- Joint costs and cost allocation(revised).- Alternative costing environments(revised).- Library integrity:internal control.- Framing decisions.- applications of the framing principles(revised).- Extraction from the accounting library.- Large versus small decisions: short-run.- Large versus small decisions: long-run(combined with previous chapt).- Competitive response.- Managerial performance evaluation.- Evaluation based on controllable performance.- Responsibility accounting (revised).- Communication and budget participation.- Coordination.- (revised).- Interdivision coordination.- A dynamic perspective.- Subject index.- Author index.

Rezensionen

From the book reviews:
"Joel Demski's book is an excellent book in accounting that provides an insightful and comprehensive study on managerial accounting using issues through a new approach based on economic theory and quantitative methods. ... this book is very insightful and worth reading. The book is recommended as teaching and research material since it motivates readers to study thoughtfully the philosophy and principles of managerial accounting, in addition addressing how to solve managerial problems based on accounting information." (B. Choirunnisa Arifa and Sardar M. N. Islam, Asia Pacific Management Accounting Journal, Vol. 8 (2), 2014)