Management Accounting: Development Direction

Author: Bramitch et al
Publisher:
Publish Date: 2003-02-01
Features: To introduce these new accounting ideas and methods to the domestic accounting community, we have meticulously organized and planned this "Classics of Accounting Translation Series." This series aims to introduce the newest, most authoritative, and most representative works in Western accounting theory and practice to the public. Since the 1980s, many new ideas and methods have emerged in the fields of cost accounting and management accounting in Western countries, such as activity-based costing, target costing and life-cycle costing, quality costing, capital costing, and strategic costing. To introduce these new accounting ideas and methods to the domestic accounting community, we have meticulously organized and planned this "Classics of Accounting Translation Series." This series aims to introduce the newest, most authoritative, and most representative works in Western accounting theory and practice to the public. To comprehensively and systematically reflect the development of contemporary accounting theory and practice, this series is divided into three series: (1) Management Accounting Series. This series covers the main areas of management accounting, emphasizing both theory and practice, as well as both specialization and general knowledge. Among the selected books, there are both highly academic (monographs) and widely used Western accounting manuals. (2) Financial Management Series. This series covers the main knowledge areas of financial management, including general theories of financial management, theories and methods of internal corporate financial management, and theories and methods of external corporate capital markets. (3) Auditing Series. This series primarily focuses on private auditing while also incorporating relevant content on government auditing and internal auditing. We believe that the publication of this series will greatly broaden the academic horizons of students and enrich the background materials for experts and scholars engaged in accounting research, thereby making due contributions to the development of accounting education and reform in China. The publication of this series is a long-term endeavor, and the selection of topics is open-ended. We sincerely welcome experts and scholars in the field of accounting to support this series while also recommending excellent accounting books to us.