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Springer Series in Accounting Scholarship #4: Managerial Uses of Accounting Informationby Joel S. Demski
Synopses & Reviews
Managerial Uses of Accounting Information, Second Edition, emphasizes economic fundamentals in the study of product costing, decision making, and evaluation in organizations, using the accounting system as a "library" of financial information at the manager's disposal. Chapter One contains an introduction and overview. Chapters Two through Seven discuss product costing. Chapters Eight through Twelve deal with managerial decision making, with an emphasis on a "what it might cost?" theme. Chapters Thirteen through Eighteen discuss managerial performance evaluation, with an emphasis on a "did it cost too much?" theme; and Chapter Nineteen concludes and provides a synthesis. This edition may be used as an undergraduate or graduate textbook and as a professional reference. The solutions manual is available upon request at firstname.lastname@example.org. "For any serious student of the use of accounting information Professor Demski's book is imperative. A plethora of institutional detail is anchored on intellectual foundations. It is the most important book on accounting since [Pacioli's] Summa de Arithmetica." John Fellingham Fisher College of Business Ohio State University "This book is profound and engaging, an absolute gem. It is, by far, the most meaningful and disciplined treatment on the roles of accounting in organizations." Geoff Sprinkle Kelly School of Business Indiana University "Managerial Uses of Accounting Information is an excellent text that is the only one I know of that seriously addresses the question of product costing and decision making in a setting of interacting products, uncertainty, and strategic interactions among firms. It abstracts away from the details to get at what is fundamental and lasting about the accountant's art. Finally, its focus on decision framing is a novel and interesting unifying theme. It is a fantastic book to use for any advanced business class." Richard A. Young Fisher College of Business Ohio State University
The second edition of Dr. Demski's book reflects his experiences teaching undergraduates, masters and doctoral students. He emphasizes economic fundamentals as the guiding foundation coupled with an artful application of those fundamentals.
The second edition of Dr. Demski's book reflects his experiences teaching undergraduates, masters and doctoral students. He emphasizes economic fundamentals as the guiding foundation coupled with an artful application of those fundamentals. This applies to product costing, decision making and evaluation art. Dr. Demski has also removed a great deal of traditional minutiae, in order to keep this theme in constant focus. This thematic approach, in his experience, works in dramatic fashion, and stands in sharp contrast to more traditional presentations of this material. The book is not only for use as a textbook but also as a reference book.
About the Author
Professor Demski has focused on disclosure incentives and optimal contracting. Professor Demski has served on the faculty of Columbia University (1967 - 68), Stanford University (1968 - 1985), and Yale University (1985 - 1994). He has been recognized a number of times for Outstanding Research and Education and received an AAA Seminal Contribution Award in 1994. Professor Demski is noted as one of the most widely published authors in the field with over eighty articles published. Honors and Grants: Honorary Doctorate, Odense University, 1994; AAA Seminal Contribution Award, 1994; Elm-lvy Award, 1989; AAA Outstanding Educator Award, 1986;AICPA Award for Outstanding Contributions to the Accounting Literature, 1967 and 1970; Notable Contribution to Management Accounting Literature Award, 1996; University of Florida Foundation Research Professorship (2000, 2002); Accounting Hall of Fame, 2000; President, American Accounting Association, 2001-2001.
Table of Contents
Introduction.- Classical foundations(revised).- Financial reporting influences(revised).- Economic behavior under uncertainty.- Product costing(revised).- Product costing: heterogeneous product.- Standard product costs.- Joint costs and cost allocation(revised).- Alternative costing environments(revised).- Library integrity:internal control.- Framing decisions.- applications of the framing principles(revised).- Extraction from the accounting library.- Large versus small decisions: short-run.- Large versus small decisions: long-run(combined with previous chapt).- Competitive response.- Managerial performance evaluation.- Evaluation based on controllable performance.- Responsibility accounting (revised).- Communication and budget participation.- Coordination.- (revised).- Interdivision coordination.- A dynamic perspective.- Subject index.- Author index.
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