Cheryl S. McWatters is the Father Edgar Thivierge Chair in Business History and Professor of Accounting at the Telfer School of Management, University of Ottawa, Canada. She is editor of Accounting History Review, associate editor of the Journal of Operations Management and Accounting Perspectives, and on the editorial boards of the Accounting, Auditing & Accountability Journal and the Accounting Historians Journal, among others. An award-winning author and editor, Professor McWatters has published widely in accounting, operations management, and accounting and management history. Jerold L. Zimmerman is Professor Emeritus at the Simon School of Business, University of Rochester, USA. His co-authored research with Professor R.L. Watts, M.I.T., has received the prestigious American Accounting Association Seminal Contribution to the Accounting Literature Award. The Watts and Zimmerman research, which has come to be called ‘positive accounting theory’, seeks to understand the costs and benefits of various accounting procedures. A founding editor of the Journal of Accounting and Economics, one of the most highly cited accounting publications, Professor Zimmerman has published widely in accounting, finance, and managerial economics, including a number of textbooks in both accounting and managerial economics.
This text provides students a comprehensive treatment of managerial accounting concepts and tools. Topics are presented in a uniquely integrated manner with a global perspective. - David J. Harr, Executive in Residence, Kogod School of Business, American University This textbook offers very useful context in terms of dynamic management accounting and appropriately takes account of the global environment within which this discipline exists. The use of running case studies and concept review questions are an excellent addition, and very useful for students to relate theory to practice and reflect on their learning. - Alexandra Charles, Deputy Head, Department of Accounting and Finance, De Montfort University This book is a must have for students and academics interested in contemporary ideas and practices in management accounting. It is an excellent read and a valuable refresher even for the most aspiring practitioner. - Rafiuddin Ahmed, College of Law, Business and Governance, James Cook University, Australia