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Managerial Uses of Accounting Information

  • Book
  • © 1997
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Authors:
  1. Joel S. Demski

    1. School of Organization and Management, Yale University, USA

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Table of contents (24 chapters)

  1. Front Matter

    Pages i-xiii
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  2. Introduction

    • Joel S. Demski
    Pages 1-8
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  3. Classical Foundations

    • Joel S. Demski
    Pages 9-32
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  4. Financial Reporting Influences

    • Joel S. Demski
    Pages 33-55
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  5. Economic Behavior Under Uncertainty

    • Joel S. Demski
    Pages 57-78
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  6. Product Costing

    • Joel S. Demski
    Pages 79-105
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  7. Product Costing: Heterogeneous Products

    • Joel S. Demski
    Pages 107-133
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  8. Standard Product Costs

    • Joel S. Demski
    Pages 135-167
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  9. Joint Costs and Cost Allocation

    • Joel S. Demski
    Pages 169-200
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  10. Alternative Costing Environments

    • Joel S. Demski
    Pages 201-230
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  11. Library Integrity: Internal Control

    • Joel S. Demski
    Pages 231-258
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  12. Framing Decisions

    • Joel S. Demski
    Pages 259-280
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  13. Applications of the Framing Principles

    • Joel S. Demski
    Pages 281-305
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  14. Extraction from the Accounting Library

    • Joel S. Demski
    Pages 307-340
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  15. Large Versus Small Decisions: Short-Run

    • Joel S. Demski
    Pages 341-372
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  16. Large Versus Small Decisions: Long-Run

    • Joel S. Demski
    Pages 373-400
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  17. Competitive Response

    • Joel S. Demski
    Pages 401-429
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  18. Library Procedures for Performance Evaluation

    • Joel S. Demski
    Pages 431-461
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  19. Managerial Performance Evaluation

    • Joel S. Demski
    Pages 463-492
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  20. Evaluation Based on Controllable Performance

    • Joel S. Demski
    Pages 493-517
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Keywords

About this book

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.

Authors and Affiliations

  • School of Organization and Management, Yale University, USA

    Joel S. Demski

Bibliographic Information

  • Book Title: Managerial Uses of Accounting Information

  • Authors: Joel S. Demski

  • DOI: https://doi.org/10.1007/978-1-4613-3641-9

  • Publisher: Springer New York, NY

  • eBook Packages: Springer Book Archive

  • Copyright Information: Kluwer Academic Publishers 1997

  • Softcover ISBN: 978-0-7923-9847-9Published: 31 December 1996

  • eBook ISBN: 978-1-4613-3641-9Published: 01 December 2013

  • Edition Number: 1

  • Number of Pages: XIV, 656

  • Topics: Accounting/Auditing, Finance, general, Microeconomics

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