Beruflich Dokumente
Kultur Dokumente
Accounting Discipline
Overview
Decision making
Communicate financial
position to outsiders
Primary
Users
Internal managers
External users
Future-oriented
Past-oriented
GAAP compliant;
CPA audited
Historical monthly,
quarterly reports
Focus/Empha
sis
Rules
Time Span
Behavioral
Issues
Designed to influence
Indirect effects on
employee
behavior
employee behavior
2012
Pearson Prentice
Hall. All rights reserved.
A Value Chain
Implementation
alternatives.
5. Implement the decision, evaluate
performance, and learn.
2012 Pearson Prentice Hall. All rights reserved.
Management Accounting
Guidelines
Costbenefit approach is commonly used:
A Typical Organizational
Structure and the Management
Accountant
Professional Ethics
The four standards of ethical conduct for