000			02239nam a2200373 i 4500
001			OTLid0001608
003			MnU
005			20241120064036.0
006			m o d s
007			cr
008			240304s2024 mnu o 0 0 eng d
040			_aMnU _beng _cMnU
050		4	_aHF5001
050		4	_aHF5625
100	1		_aMasschelein, Stijn _eauthor
245	0	0	_aPrinciples of Strategic Management Accounting _cStijn Masschelein
264		2	_aMinneapolis, MN _bOpen Textbook Library
264		1	_a[Place of publication not identified] _bUniversity of Western Australia _c2024.
264		4	_c©2024.
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	0		_aOpen textbook library.
505	0		_aIntroduction -- Accessibility Information -- Acknowledgement of Country -- About the Author -- Part I: The Principles -- Part II: Budgeting -- Part III: Cost Accounting -- Review statement
520	0		_aThis textbook explains the economic and sociological principles that underpin the use of strategic management accounting practices in organisations. Each chapter of the first part starts with a gentle, conversational introduction to the insights of one strand of academic literature and applies the insights to modern performance measurement and evaluation practices. The following parts apply the principles to specific accounting tools such as the budget, cost accounting, and the balanced scorecard. The textbook can be used in an advanced management accounting undergraduate unit or a post-graduate unit to give students a firm grounding to analyse measurement and evaluation practices in modern organisations. The textbook is meant to be a jumping off point for students and prepare them to analyse case studies and technical articles on strategic management accounting.
542	1		_fAttribution-NonCommercial
546			_aIn English.
588	0		_aDescription based on print resource
650		0	_aBusiness _vTextbooks
650		0	_aAccounting _vTextbooks
710	2		_aOpen Textbook Library _edistributor
856	4	0	_uhttps://open.umn.edu/opentextbooks/textbooks/1608 _zAccess online version
999			_c39740 _d39740