Joel Demski

Managerial Uses of Accounting Information (eBook, PDF)

• Format: PDF

Produktbeschreibung

This book is an invitation to study managerial uses of accounting infonnation. Three themes run throughout. First, the accounting system is profitably thought of as a library of financial statistics. Answers to a variety of questions are unlikely to be found in prefabricated fonnat, but valuable infonnation awaits those equipped to in the accounting library is most interrogate the library. Second, the infonnation unlikely to be the only infonnation at the manger's disposal. So knowing how to combine accounting and nonaccounting bits of infonnation is an important, indeed indispensable, managerial skill. Finally, the role of a professional manager is emphasized. This is an individual with skill, talent, and imagination, an individual who brings professional quality skills to the ta sk of managing. This book also makes demands on the reader. It assumes the reader has had prior exposure to financial accounting, economics, statistics, and the economics of uncertainty (in the fonn of risk aversion and decision trees). A modest acquaintance with strategic, or equilibrium, modeling is also presumed, as is patience with abstract notation. The hook does not make deep mathematical demands on the reader. An acquaintance with linearprogramming and the ability to take a simple derivative are presumed. The major prerequisite is a tolerance for (if not a predisposition toward) abstract notation. This st yle and list of prerequisites are not matters of taste or author imposition.

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Produktdetails

• Verlag: Springer US
• Seitenzahl: 656
• Erscheinungstermin: 1. Dezember 2013
• Englisch
• ISBN-13: 9781461336419
• Artikelnr.: 44058580

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)