Accounting for Management Control (2nd edtion) 1990, by Emmanuel, C., Otley, D. and Mercchant, K.
This text's great achievement has been to place management accounting in its proper context within a realistic management control system. Without ignoring the technical side of management accounting, the authors demonstrate vividly that the behavioural and organizational aspects are of equal importance. 'The beauty of the book is its completeness and coherence. It is eminently accessible to students and can be used equally as a self-contained unit in second year teaching or as the foundation for part of a third year course ...- It deserves the attention of anybody teaching management accounting on degree courses and is strongly recommended for consideration for adoption for second and third year courses.' British Accounting Review

Preface Acknowledgements

PART 1: THE CONTEXT OF MANAGEMENT ACCOUNTING

1. Accounting for Organisational Control Summary Part

2. The Design of Organisations 3. Individual Motivation Incentives

4. The Management of Business Enterprises

5. Controls in Business Organisations

PART 2: ACCOUNTING FOR PROGRAMMED ACTIVITIES

6. Accounting for Decision Making

7. Budgetary Planning and Control Summary

PART 3: ACCOUNTING FOR NON-PROGRAMMED ACTIVITIES

8. Planning and Control in a Complex and Uncertain World

9. Performance Measurement and Evaluation

10. Rewarding Managerial Performance

11. Interdependence and Transfer Pricing

12. The Capital Investment Decision in the Mulitdivisional Company

PART 4: A FRAMEWORK FOR ANALYSIS

13. Accounting for Management Control

PART 5: CASE STUDIES

14. Management Control Case Studies