Management Accounting: Strategic Decision Making, Performance and Risk (2e) : 9781442561298

Management Accounting: Strategic Decision Making, Performance and Risk (2e)

Published by
Pearson New Zealand
Available on demand
Title type
Title type

To grow owner wealth and organisational value in today’s challenging business environment requires a critical understanding of key factors that impact on effective management accounting – strategy, performance management and risk. Management Accounting: Strategic Decision Making, Performance and Risk is about accounting for operating strategies, processes and activities and the incorporation of risk into these strategic decisions and the management of performance.

Key topics covered in this thoroughly revised and updated second edition include:

  • Management Accounting in the context of internal and external organisational risk management environments
  • Linkages to and between strategy, processes and activities and evaluating and managing organisational strategy and risks using a strategy-based value chain
  • Risk, strategic decision-making, and transfer pricing and the implications for organisation value and owners wealth outcomes
  • Customer, people, and supplier management and their impact on activities, process and strategies within the organisation and the associated risks
  • Quality as an operating and environmental risk management strategy
  • Strategy-based performance measurement and management for achievement and the management of uncertainty and risk.
Table of contents
  1. Introduction – management accounting and its environments
  2. Towards strategy-based accounting: value chains, target costing and life-cycle reporting
  3. Activity-based costing, management and risk
  4. Strategic decision-making, resourcing and risk management
  5. Human resources value, growth and risk management
  6. Structural choices, transfer pricing and risk management
  7. Customer value, profitability and risk management
  8. Supplier value, risk and inventory management
  9. Quality management, costing and risk
  10. The natural environment, its costs and uncertainties
  11. Balanced performance management, risk and organisational value
  12. Organisational value: a risk-enhanced view of financial value
New to this edition

1.  Questions and discussion cases at the end of each chapter in textbook to provide students with opportunity to test their understanding of chapter content

2. Online resources for lecturers consisting of

     a. Solutions to end of chapter questions and discussion cases
     b. PowerPoint presentation linked to each chapter

Educator downloads

Miscellaneous Instructor Resource