MANAGEMENT ACCOUNTING PRINCIPLES.

MANAGEMENT
ACCOUNTING
PRINCIPLES

MANAGEMENT ACCOUNTING
PRINCIPLES
MANAGEMENT
ACCOUNTING
PRINCIPLES

ROLES OF MANAGEMENT
ACCOUNTING
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ROLES OF MANAGEMENT
ACCOUNTING
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ROLE OF MANAGEMENT
ACCOUNTING SYSTEMS
ROLES OF
MANAGEMENT
ACCOUNTING
SYSTEMS
DECISION-
MAKING
PLANNING
EFFICIENCY
DATA
CENTRALIZATIO
N

MANAGEMENT ACCOUNTING
METHODS AND TECHNIQUES
Cost Accounting
Analysis of Financial Statements
Financial Planning
Analysis of Cash Flows and Fund
Flows
Ratio Analysis
Budgetary Control

MANAGEMENT ACCOUNTING
METHODS AND TECHNIQUES

MANAGEMENT ACCOUNTING
METHODS AND TECHNIQUES

MANAGEMENT ACCOUNTING
INTEGRATION WITHIN ORGANIZATIONS
Different techniques of Management Accounting can be
integrated within the organizations in two specific areas;
they are
 In the processes and procedures of Cost Management, and
 In the processes for Quality Management for constant
enhancements

MANAGEMENT ACCOUNTING
FUNCTIONS
Management
Accounting
Functions
ORGANIZING
PLANNING &
FORECASTIN
G
COORDINATI
NG
PERFORMANC
E CONTROL

MANAGEMENT ACCOUNTING
FUNCTIONS
Management
Accounting
Functions
ANALYSIS
AND
INTERPRETAT
ION
BUSINESS
ASSET
PROTECTION
COMMUNICA
TION
TAXATION
POLICIES

REFERENCES
 Needles, B.E., Powers, M. and Crosson, S.V., 2013. Principles of accounting. Cengage Learning.
 DRURY, C.M., 2013. Management and cost accounting. Springer.
 Taipaleenmäki, J. and Ikäheimo, S., 2013. On the convergence of management accounting and financial
accounting–the role of information technology in accounting change. International Journal of Accounting
Information Systems, 14(4), pp.321-348.
 Hiebl, M.R., Feldbauer-Durstmüller, B. and Duller, C., 2013. The changing role of management
accounting in the transition from a family business to a non-family business. Journal of Accounting &
Organizational Change, 9(2), pp.119-154.
 Chiarini, A. and Vagnoni, E., 2015. World-class manufacturing by Fiat. Comparison with Toyota
production system from a strategic management, management accounting, operations management and
performance measurement dimension. International Journal of Production Research, 53(2), pp.590-606.
 Grabner, I. and Moers, F., 2013. Management control as a system or a package? Conceptual and
empirical issues. Accounting, Organizations and Society, 38(6-7), pp.407-419.
 Otley, D., 2016. The contingency theory of management accounting and control: 1980–2014. Management
accounting research, 31, pp.45-62.
 Lavia López, O. and Hiebl, M.R., 2014. Management accounting in small and medium-sized enterprises:
current knowledge and avenues for further research. Journal of Management Accounting
Research, 27(1), pp.81-119.
 Chenhall, R.H. and Moers, F., 2015. The role of innovation in the evolution of management accounting
and its integration into management control. Accounting, organizations and society, 47, pp.1-13.
 Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2013. Management accounting and control practices in
a lean manufacturing environment. Accounting, Organizations and Society, 38(1), pp.50-71.