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Management Accounting

  • Textbook
  • © 2021

Overview

  • Comprehensive and innovative textbook on management accounting
  • Presents a modern perspective based on information economics
  • Offers numerous exercises and questions in each chapter

Part of the book series: Springer Texts in Business and Economics (STBE)

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Table of contents (8 chapters)

Keywords

About this book

This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer).

The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience. 


Authors and Affiliations

  • Faculty of Business and Economics, Schmalkalden University of Applied Sciences, Schmalkalden, Germany

    Peter Schuster

  • VALNES Corporate Finance GmbH, Frankfurt am Main, Germany

    Mareike Heinemann

  • Cork University Business School, University College Cork, Cork, Ireland

    Peter Cleary

About the authors

Peter Schuster works at Schmalkalden University of Applied Sciences, Germany. He received a doctorate (in Management Accounting) from the University of Göttingen, Germany (1991), and his research interests include Investment Appraisal and Management Control Systems.

Mareike Heinemann works as a consultant in an advisory firm focused on the valuation of businesses and intangible assets in Frankfurt/Main, Germany. She obtained a PhD (in Finance and Management Accounting) from the University of the West of England, UK (2017), and her research interests include behavioural finance, investment decision-making and valuation.

Peter Cleary works at University College Cork, Ireland. He obtained his doctoral degree (in Management Accounting) at the University of Limerick, Ireland (2007), and his research interests include Management Accounting and Intellectual Capital.

Bibliographic Information

  • Book Title: Management Accounting

  • Authors: Peter Schuster, Mareike Heinemann, Peter Cleary

  • Series Title: Springer Texts in Business and Economics

  • DOI: https://doi.org/10.1007/978-3-030-62022-6

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: Springer Nature Switzerland AG 2021

  • Hardcover ISBN: 978-3-030-62021-9Published: 05 February 2021

  • Softcover ISBN: 978-3-030-62024-0Published: 05 February 2022

  • eBook ISBN: 978-3-030-62022-6Published: 04 February 2021

  • Series ISSN: 2192-4333

  • Series E-ISSN: 2192-4341

  • Edition Number: 1

  • Number of Pages: XII, 314

  • Number of Illustrations: 18 b/w illustrations, 8 illustrations in colour

  • Topics: Accounting/Auditing, Management, Financial Accounting

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