Strategic Management Accounting: Theory and Practice

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Strategic Management Accounting: Theory and Practice provides a broad social science framework to understand the subject of management accounting in organizational contexts. The framework would help the student understand the relationships between management accounting, organizations, and society. It is argued that such an understanding would help the student in pursuing meaningful research to generate knowledge useful to improve the practice of accounting. The book also provides the latest techniques of strategic management accounting incorporating results of several years of research. They represent the state of the market technology of strategic management accounting. A large number of exhibits have been incorporated to enrich understanding of these techniques. Each of these techniques is presented in a comprehensive manner to enhance understanding of relevant technical details and ends with a discussion on the related contemporary issues. First of its kind by an Indian author, the book is written for post-graduate and research students in the area of accounting, finance, and Control. It is also useful to those who are working in the Industry. Key Feature Uses simple language for easy understanding Incorporates a large number of exhibits to enhance understanding of the topics Provides real-life cases to supplement conceptual understanding Includes end-of-chapter pedagogy such as key terms and review questions Contains chapter-end discussions and a vast list of references to guide readers in further research on the area Table of Contents 1. Accounting Research, Theory Construction, and Knowledge Generation 2. Positive Accounting Theory 3. Agency Theory Implications for Management Accounting 4. Critical Theory For Understanding and Changing Management Accounting Systems 5. Contingency Theory For Designing Management Accounting and Control Systems 6. The Practice of Management Accounting 7. Strategic Management Accounting 8. Activity Based Costing: A Tool for Activity Based Management 9. Target Costing: An Approach for Strategic Management Accounting 10. Life Cycle Costing: A Tool for Strategic Management Accounting 11.Quality Cost Management