(University of Western Australia, January 23, 2024) Dr Stijn Masschelein; Senior Lecturer at the UWA Business School
University of Western Australia
This textbook is an alternative introduction to strategic management accounting tools such as budgets, activity based costing, balanced scorecards and the use of performance measures to penalise and reward employees. The book is aimed at students who have an introductory knowledge of these management accounting tools but it does not require an in depth knowledge of how they work. I use the chapters in this book as the core material for two classes in management accounting with students who have had a one semester introduction to management accounting. In one class, students apply the framework in this book to empirical academic papers in management accounting and in the other class, they apply the framework to business case studies.