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HOLY ANGEL UNIVERSITY LIBRARY

http://www.hau.edu.ph/university_library/

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Managerial Accounting
DEFINITIONS

Managerial / Management Accounting

 It is concerned with providing information to managers that is, people inside an organization that
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direct and control its operations. (Seal, Willie. (2006). Management accounting. 2 ed.
London: McGraw-Hill.)

 It includes both historical and estimated data used by management in conducting daily
operations, planning future operations, and developing overall business strategies. The
characteristics of managerial accounting are influenced by the varying needs of management.
(Warren, Carl S. (2002). Managerial accounting. Australia: Thomson.)

 It is a process of preparing management accounts that provide accurate and timely key financial
and statistical information required by managers to make day-to-day and short-term decisions.
Unlike financial accounting (which produces annual reports mainly for external stakeholders such
as creditors, investors, and lenders) management accounting generates monthly or weekly
reports for the firm's internal audiences such as department managers and the chief executive
officer. These reports typically show the amount of available cash, sales revenue generated,
amount of orders in hand, state of accounts payable and accounts receivable, outstanding debts,
raw material and in-process inventory, and may also include trend charts, variance analysis, and
other statistics. It is also called managerial accounting. (http://www.businessdictionary.
com/definition/management-accounting.html)

BOOKS

Circulation Section
3rd Floor

Adams, Debra (2007) Management accounting for the hospitality, tourism and leisure
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industries : a strategic approach. 2 ed. In-process TSU

Albright, Thomas L. (2006). Managerial accounting information for decisions. Cir 658.1511 Al342
2006
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Allen, Brandt R. (2005). Cases in management accounting and control systems. 4 ed. Cir
658.1511 C338 2005
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Atkinson, Anthony A. (2004). Management accounting. 4 ed. Cir 658.1511 At875 2004
Atrill, Peter (2012) Management accounting for decision makers. 7th ed. Cir 658.1511 At882 2012

Barsky, Noah P (2005). Management accounting : a business planning approach. Cir 658.15
B282 2005

Berry, Leonard Eugene. (2006). Management accounting demystified. Cir 658.1511 B534

Bhimani, Alnoor (2012) Introduction to management accounting. Cir 658.1511 In61


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Blocher, Edward J. (2005). Cost management. 3 ed. Cir 658.1552 C837 2005

Bragg, Steven M. (2005). Billing and collections best practices. Cir 658.88 B813
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Brewer, Peter C. (2010). Introduction to managerial accounting. 5 ed. Cir 658.1511 B847 2010
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Brewer, Peter C. (2005). Introduction to managerial accounting. 2 ed. Cir 658.1511 B847 2005

Cabrera, Ma. Elenita Balatbat. (2010). Management accounting : concepts and applications.
2010 ed. Cir 658.1511 C117 2010

Cabrera, Ma. Elenita Balatbat. (2009). Management accounting : concepts and applications.
2009 ed. Cir 658.1511 C117 2009

Cabrera, Ma. Elenita Balatbat. (2007). Management accounting : concepts and applications.
2007 ed. Cir 658.1511 C117 2007

Cabrera, Ma. Elenita Balatbat. (2005). Management accounting : concepts and applications.
2005 ed. Cir 658.1511 C117 2005

Callahan, Kevin R. (2011) Project management accounting : budgeting, tracking, and reporting costs
and profitability. 2nd ed. Cir 657.42 C156 2011

Chibili, Michael (2010) Basic management accounting for the hospitality industry. 1st ed. TSU In-
Process
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Coleman, A. Michael. (2004). Collection management handbook : the art of getting paid. 3 ed.
Cir 658.88 C692 2004

Collier, Paul M. (2006). Accounting for managers : interpreting accounting information for
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decision-making. 2 ed. Cir 658.1511 C699 2006

Collier, Paul M. (2003). Accounting for managers : interpreting accounting information for
decision-making. Cir 658.1511 C699
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Crosson, Susan V. (2014) Managerial accounting. 10 ed. Cir 657 C951 2014

Dopson, Lea R. (2009) Managerial accounting for the hospitality industry. 647.940681 D692
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Drury, Colin. (2008). Management and cost accounting. 7 ed. Cir 658.1511 D796 2008
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Edmonds, Thomas P. (2008). Fundamental managerial accounting concepts. 4 ed. Cir 658.1511
Ed24 2008
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Edmonds, Thomas P. (2006). Fundamental management accounting concepts. 3 ed. Cir
658.1511 F981 2006
El-Dine, Dani Saad. (2005). Control self-assessment : concepts and applications. Cir 657.45
El37

Eldenburg, Leslie G. (2005). Cost management : measuring, monitoring and motivating


performance. Cir 658.1552 El37
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Garrison, Ray H. (2012). Managerial accounting. 14 ed. Cir 658.1511 G242 2012
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Garrison, Ray H. (2006). Managerial accounting. 11 ed. Cir 658.1511 G242 2006
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Garrison, Ray H. (2003). Managerial accounting. 10 ed. Cir 658.1511 G242 2003
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Hansen, Don R. (2007). Management accounting. 8 ed. Cir 658.1511 H249 2007
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Hansen, Don R. (2006). Management accounting. 7 ed. Cir 658.1511 H249 2006
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Hansen, Don R. (2003). Management accounting. 6 ed. Cir 658.1511 H249

Heitger, Dan L. (2008) Fundamental cornerstones of managerial accounting 658.1511 H473

Hilton, Ronald (2011) Managerial accounting : creating value in a global business environment. 9th
global ed. Cir 658.1511 H656 2011

Hilton, Ronald W. (2008). Managerial accounting : creating value in a dynamic business


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environment. 7 ed. Cir 658.1511 H656 2008

Hilton, Ronald W. (2005). Managerial accounting : creating value in a dynamic business


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environment. 6 ed. Cir 658.1511 H656 2005
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Horngren, Charles T. (2009) Cost accounting : a managerial emphasis 13 ed. 658.1511 C837
2009

Ingram, Robert W. (2003). Managerial accounting : information for decisions. 3rd ed. Cir
658.1511 In54 2003
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Jagels, Martin G. (2004). Hospitality management accounting. 8 ed. Cir 657.837 J24 2004
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Jiambalvo, James. (2004). Managerial accounting. 2 ed. Cir 658.1511 J61 2004

Langdon, Ken. (2003). Account management. Cir 658.81 L273


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Lourdeback, Joseph G.(2003). Managerial accounting. 10 ed. Cir 658.1511 L886 2003

Maher, Michael W. (2006). Managerial accounting : an introduction to concepts, methods, and


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uses. 9 ed. Cir 658.1511 M214 2006

Mejorada, Nenita D. (2005). Introduction to management accounting : for non-accounting


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majors. 4 ed. Cir 658.1511 M516 2005

Merchant, Kenneth A. (2003). Management control systems. Cir 658 M554


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Needles, Belverd E. (2014) Financial & managerial accounting. 10 ed. Cir 657 N375 2014
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Needles, Belverd E. (2005). Managerial accounting. 7 ed. Cir 658.1511 N375 2005

Neish, William (2011) Management accounting : principles and applications. 3rd ed. Cir 657.42 N416
2011

Neish, William. (2003). Management accounting : principles and applications. Cir 657.42 N416

Peterson, Steven J. (2005). Construction accounting and financial management. 624.0681 P485

Proctor, Ray (2011) Managerial accounting : decision making and performance management.
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4 ed. Cir 658.1511 P964 2012

Reeve, James M. (2012) Principles of managerial accounting. 1th ed. Cir 658.1511 R331 2012
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Reeve, James M. (2008) Principles of financial and managerial accounting 9 ed. 658.15 R331
2008
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Roehl-Anderson, Janice M. (2004). Controllership : the work of the managerial accountant. 7
ed. Cir 658.1511 R713 2004

Roehl-Anderson, Janice M. (2005). The Controller's function : the work of the managerial
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accountant. 3 ed. Cir 658.1511 R714 2005
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Seal, Willie. (2006). Management accounting. 2 ed. Cir 658.1511 Se438 2006
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Shank, John K. (2006). Cases in cost management : a strategic emphasis. 3 ed. Cir 658.1552
Sh528 2006
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Shim, Jae K. (2012) Managerial accounting. 2 ed. Cir 658.1511 Sh556 2012

Smith, Malcolm. (2005). Performance measurement & management : a strategic approach to


managerial accounting. Cir 658.1511 Sm655
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Warren, Carl S. (2012) Managerial accounting. 11 ed. Cir 658.1511 W287 2012
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Weetman, Pauline. (2003). Financial and management accounting : an introduction. 3 ed. Cir
657 W398 2003

Weygandt, Jerry J. (2012) Management accounting. 6th ed. Cir 658.1511 W547 2012
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Weygandt, Jerry J. (2005). Managerial accounting : tools for business decision making. 3 ed.
Cir 658.1511 W547

Young, David W. (2003). Techniques of management accounting : an essential guide for


managers and financial professional. Cir 658.1511 Y69
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Zimmerman, Jerold (2009) Accounting for decision making and control. 6 ed. 658.1511 Z74
2009
Reserve Section
3rd Floor
Cabrera, Ma. Elenita Balatbat. (2011). Management accounting : concepts and applications.
2011 ed. Cir 658.1511 C117 2011

Filipiniana Section
2nd Floor
Agamata, Franklin T. (2012) Management advisory services : a comprehensive guide. 2012 ed. Fil
658.1511 Ag259 2011

Echanis, Erlinda S. ed. (2002) Management accounting and control : text and Philippine cases.
Fil 658.1511 M266

THESIS

Graduate School Section


2nd Floor
Yang, Tao. (2007). Cost management practices in Chinese international construction projects :
basis for recommendations. 658.1552 Y22

ARTICLES

Periodicals Section
2nd Floor
A Survey investigation into the use of the international among accounting firms. Chen,
Meiping. International Journal of Management. 22 (4) 649-660 Dec ‘05

A temporal analysis of quarterly.... : propensities and valuation consequences. Accounting


Review. 80 (2) 423-440 Apr ‘05

How informative are value at risk disclosures? Accounting Review. 77 (4) pp. 911-931 Oct ‘02

ELECTRONIC JOURNALS

Accessible thru HAU Library Webpage


Proquest Central

 Business Finance
 CMA Magazine
 International Journal of Management
 Journal of Accounting, Finance & Management Strategy
 Management Accounting Quarterly
 Qualitative Research in Accounting and Management
 Sustainability Accounting, Management and Policy Journal
 Management Accounting (1986-1986)
 Management Accounting (pre-1986)
 Management Accounting Quarterly
 National Association of Accountants. NAA Management Accounting (pre-1986)
 Petroleum Accounting and Financial Management Journal
 Qualitative Research in Accounting and Management
 Strategic Finance

INTERNET RESOURCES

Multimedia/CD-Rom Station and Internet Workstation


nd rd
2 and 3 Floor, University Library

Accounting for Management.com


(Retrieved January 16, 2014 from http://www.accountingformanagement.com/
The site is designed to help people easily understand managerial accounting concepts at no cost.
Home page is focused on the introduction to managerial accounting. For all other managerial
accounting articles, concepts and help please see the topics in the right menu.

Journal of Management Accounting Research


(Retrieved January 16, 2014 from http://maaw.info/JMAR.htm
The site serves as the only American Accounting Association journal that is devoted exclusively
to management accounting research. Its primary objective is to contribute to the expansion of
knowledge related to the theory and practice of management accounting, by facilitating the production
and dissemination of academic research throughout the world. The scope of the journal covers all
areas of management accounting including, for example, budgeting, internal reporting, incentives,
performance evaluation, and the interface between internal and external reporting.

Institute of Management Accountants


(Retrieved January 16, 2014 from http://www.imanet.org/about.asp
This site is the official website of IMA which provides a dynamic forum for management
accounting and financial professionals to develop and advance their careers through its Certified
®
Management Accountant (CMA ) program, cutting-edge professional research and practice
development education, networking, and the advocacy of the highest ethical and professional
practices.

Compiled by:
Reference and Information Section
2nd Floor, University Library
Tel Nos. 888-8691 loc. 1458
January 16, 2014