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Synopsis

Management accounting has undergone significant evolution in recent years, moving away from rigid budgeting programs and static output measures to more comprehensive approaches which include value identification and measurement. This change has been driven by new management techniques and anchored within firms whose financial characteristics and organisational structures are a radical departure from those of the last century.

Organizations that lead in today's economy have reinvented performance management to adapt to the many and varied challenges they face when driving stakeholder value while attempting to deliver on concurrent goals such as economic and environmental stability. Management accounting principles are now informed by strategy, not by cost. Concepts such as lean management, sustainability, intellectual capital and balanced scorecards have been transformed into robust business tools that can provide competitive advantage and increase the productivity, effectiveness and efficiency of any business, large or small.

Best Practices in Management Accounting provides case studies, commentary and analysis from international experts inmanagement accounting,bringing togethera survey of the state of the discipline today. The chapters explore the contemporary focus areas of: budgeting and control systems; environmental and intangibles management; non-financial performance measures and public sector management.

The book will be invaluable to those executives, managers and advisers involved in performance measurement and management in public and private companies, government agencies, firms managing intangible assets and firms incorporating sustainability concepts.

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