I. What is Management Accounting?

Companion Website

Part One:  Email Application Activities

Think about where you work.  Prepare a memo for me outlining the the uses of financial and management accounting information where you work.  (All memos are to be sent as attached email files).

Part Two: Chapter Assignment and Homework Problems

Read chapter one in Jones, Werner, Terrell, and Terrell

Part Three: Homework

Part Four: Unit Outline

I. Financial Accounting: AICPA

    A. FASB

    B. GASB

    C. Careers in Accounting

    D. Review

        1. The Balance Sheet

        2. The Income Statement

        3. The Statement of Cash Flows

II. An Overview of Management Accounting: IMA

    A.  Management accountants 

    B. Applying Management Accounting

III. The history of management accounting

    A. A graphic representation

    B. Robert Anthony, Reminiscences about management accounting. Journal of Management Accounting Research (1): 1- 20.

    C. Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9.

    D. Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future. Advances in Management Accounting (1): 21-34.

    E. Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705.

    F. Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418.

    G. Shillinglaw, G. 1989. Managerial cost accounting: Present and future. Journal of Management Accounting Research (1): 33-46.

IV. Value Based Management

    A. Definition

    B. History

V. Standards of ethical conduct for management accountants