Management Accounting -- Direction of Development: Direction of Development

Author: Bharat Ramchand
Publisher:
Publish Date: 2003-02-01
Features: To introduce these new accounting ideas and methods to the domestic accounting community, we have carefully organized and planned this "Classics in Accounting Translation Series." This series aims to introduce the most up-to-date, authoritative, and representative works in Western accounting theory and practice to the public. Since the 1980s, new ideas and methods have emerged in the fields of cost accounting and management accounting in Europe and America, such as activity-based costing, cost planning, product 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 carefully organized and planned this "Classics in Accounting Translation Series." This series aims to introduce the most up-to-date, authoritative, and representative works in Western accounting theory and practice to the public. To more 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 fields of management accounting, emphasizing both theory and practice, as well as both specialization and general knowledge. In the selected bibliography, there are both monographs reflecting high academic standards and commonly used Western accounting handbooks. (2) Financial Management Series. This series includes books that cover the main knowledge areas of financial management, involving 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 covering 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 the necessary contributions to the development of accounting education and reform in China. The publication of this series is a long-term effort, and the selection of topics is open-ended. We sincerely welcome accounting