Best Practices in Management Accounting

Cover......Page 1
Contents......Page 6
List of Tables......Page 8
List of Figures......Page 9
Preface......Page 10
Acknowledgements......Page 12
Editor Biographies......Page 13
Contributor Biographies......Page 14
Overview of Chapters......Page 19
Part I: Budgeting and Control Systems......Page 28
1 The Rhetoric and Reality of Budget Participation......Page 30
2 Inter-Organisational Relationships as a Complex Adaptive System......Page 47
3 Management Accounting in a Lean Environment......Page 60
4 What Really Happens with Performance Management Systems......Page 79
5 Recent Progress in Management Control Depiction......Page 99
Part II: Environmental Management......Page 116
6 Corporate Social Responsibility and Sustainability Reporting......Page 118
7 Management Accounting Practices for Sustainability......Page 128
8 An Integrated Package of Environmental Management Control Systems......Page 142
Part III: Intangibles and Non-Financial Performance Measures......Page 158
9 Efficiency Measurement for Supplier Selection and Control: A Data Envelopment Analysis Approach......Page 160
10 Intangible Assets: Value Drivers for Competitive Advantage......Page 173
11 Strategic Performance Measurement Systems and Managerial Judgements......Page 193
12 Non-Financial Indicators and Strategic Management Accounting......Page 209
13 Management Tools for Evaluating Performance and Value Creation in Sports Organisations......Page 217
Part IV: Public Sector Management......Page 236
14 Measuring Performance in Government and Non-Profit Organisations: The Role of the Balanced Scorecard......Page 238
15 Performance Measurement in the Public Sector: Evaluating Performance Measurement and Reporting in Health......Page 247
16 The Balanced Scorecard as a Performance Management Tool for Museums......Page 259
Index......Page 280