Life is a mystery to be lived; not a problem to be solved. But the aim of business is problem solving.
Accounting at Work, now in its 5th edition, is written for students beginning a degree programme in business, commerce or management. It introduces students to the way accounting information is used not only to solve problems, but to structure problems so that they can be solved.
Accounting at Work implies an active role for accounting in business, government and society. Its broad coverage of both financial and management accounting, and its coverage of ethics and corporate social responsibility, makes it an ideal introduction for management students who wish to understand how accounting will affect their decision making and how it can be their ally in problem solving.
It covers the use of accounting by business owners, investors, creditors, government officials and other stakeholders to ensure the success of businesses in achieving their objectives. It develops skills in the application of accounting and non-financial information in the setting, and effective achievement, of plans and targets, and ultimately in assuring sustainable businesses.
- Accounting as a social practice
- Standards for private sector accounting
- Financial statement analysis
- Environmental and sustainable accounting
- Ethical issues in accounting
- Tax matters
- Accounting for internal management
- Relevant costs for decisions
- Full costing and activity based costing
- Accounting control techniques
- Accounting information in open systems
- Accounting and the cultural metaphor
- Government and the new concepts of accountability
Appendix 1 The Manawatu Consumers’ Co-op study
Appendix 2 Kings Manufacturing Limited
Stewart Lawrence teaches management accounting and research methods. He has a BSc Econs(Hons) from University College London, a Masters in Management Science and Organisation Behaviour from Warwick University (UK), and a PhD from Waikato University. Stewart is a member of the Chartered Institute of Management Accountants and has worked as an accountant in both private and public sectors in the UK and in New Zealand. His research interests are in sustainable business practices, including triple bottom line reporting, accounting and accountability in the health sector, and performance measurement in the public sector.
Howard Davey teaches in accounting theory, management theory and international accounting. He holds a BA, BBS, MBA(Hons) (Massey) and a PhD (Waikato). He has a background in government, accounting practice and business. His university experience includes a period at Massey University. Howard’s research interests are in the areas of external reporting and financial accounting in general, including non-traditional measures of performance, as well as taxation and professional issues, and accounting theory. He is also a member of the New Zealand Institute of Chartered Accountants and of the Institute of Chartered Secretaries and Administrators.
Mary Low joined the University of Waikato in 1991. She has a Diploma in Education and Bachelor of Arts degree from the University of the South Pacific and a postgraduate Diploma in Accounting and Finance, Masters of Management Studies and a PhD from the University of Waikato. She is a Chartered Accountant member of the New Zealand Institute of Chartered Accountants. Mary teaches in the area of financial accounting. Her research interests include financial accounting and accounting education.