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  • © 1990

Accounting for Management Control

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Table of contents (14 chapters)

  1. Front Matter

    Pages i-xvi
  2. The Context of Management Accounting

    1. Front Matter

      Pages 1-2
    2. Accounting for organizational control

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 3-37
    3. The design of organizations

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 38-68
    4. Individual motivation and incentives

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 69-86
    5. The management of business enterprises

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 87-108
    6. Controls in business organizations

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 109-123
  3. Accounting for Programmed Activities

    1. Front Matter

      Pages 125-126
    2. Accounting for decision making

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 127-159
    3. Budgetary planning and control

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 160-190
  4. Accounting for Non-Programmed Activities

    1. Front Matter

      Pages 191-192
    2. Planning and control in a complex and uncertain world

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 193-221
    3. Performance measurement and evaluation

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 222-264
    4. Rewarding managerial performance

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 265-276
    5. Interdependence and transfer pricing

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 277-317
    6. The capital investment decision in the multidivisional company

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 318-353
  5. A Framework for Analysis

    1. Front Matter

      Pages 355-355
    2. Accounting for management control

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 357-384
  6. Case Studies

    1. Front Matter

      Pages 385-385
    2. Management control case studies

      • Clive Emmanuel, David Otley, Kenneth Merchant
      Pages 387-489

Authors and Affiliations

  • University of Glasgow, UK

    Clive Emmanuel

  • University of Lancaster, UK

    David Otley

  • Harvard University, USA

    Kenneth Merchant

Bibliographic Information

  • Book Title: Accounting for Management Control

  • Authors: Clive Emmanuel, David Otley, Kenneth Merchant

  • DOI: https://doi.org/10.1007/978-1-4899-6952-1

  • Publisher: Springer New York, NY

  • eBook Packages: Springer Book Archive

  • Copyright Information: Clive Emmanuel, David Otley and Kenneth Merchant 1990

  • Softcover ISBN: 978-0-412-37480-7Published: 01 January 1990

  • eBook ISBN: 978-1-4899-6952-1Published: 21 November 2013

  • Edition Number: 2

  • Number of Pages: XVI, 518

  • Number of Illustrations: 4 b/w illustrations

  • Topics: Business Strategy/Leadership

Buy it now

Buying options

eBook USD 84.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access