About
This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States.
For MBA-level managerial accounting courses.
An essential tool for understanding how to make effective economicdecisions.
In todays troubled economy, its important to show students howmanagerial decisions can affect business costs. Introduction toManagement Accounting helps to enhance students ability to makeeffective economic decisions by encouraging them to understand theinner-workings of the concepts, rather than solely focusing on techniquememorization. Overall, this text describes both theory and common practices ina way that will help students produce information thats useful in day-to-daydecision-making.
MyLab®Accounting is not included. Students, if MyLab Accounting is arecommended/mandatory component of the course, please ask your instructor forthe correct ISBN. MyLab Economics should only be purchased when required by aninstructor. Instructors, contact your Pearson representative for moreinformation.
Features
Understanding Why: Most managers would likely agreethat understanding concepts is more important than memorizing techniques. Thistext focuses on why companies use various techniques,rather than have students blindly apply the concepts.
Seeing the concepts in many areas of the field: All business sectorsdiscussed. The concepts found in this text do not solely apply tolarge corporations, which is why nonprofit, retail, wholesale, service,selling, manufacturing, and administrative situations are addressed throughout.
Presenting the basics up-front:The core concepts and principles are explained in the first few chapters andare then revisited, where applicable, at more complex levels throughout theremainder of the text. Covering the fundamental concepts in the first fewchapters helps to equip students with a foundation that they can use to applyto the more challenging material.
Taking out the guesswork: Real-worldbusiness examples are provided so that students dont have to imagine howtechniques will work in todays businesses. These exampleswhich are drawn fromactual companies that students know and trust such as Starbucks, Boeing,AT&T, McDonalds, and Microsoftare presented with relevant subject matter,clearly and accessibly, throughout the text.
MyLab® Accounting is not included. Students, if MyLab Accounting is arecommended/mandatory component of the course, please ask your instructor forthe correct ISBN. MyLab Accounting should only be purchased when required by aninstructor. Instructors, contact your Pearson representative for moreinformation.
• Introduction to ManagementAccounting, 17e, provides a concise treatment of management accounting topicssuitable for a one-term course. It includes three financial accounting chaptersin addition to the fourteen management accounting chapters. This version isespecially suited for continuing education or MBA courses where students needto learn financial and management accounting in a one-term course. Thefinancial accounting chapters also provide material for any student who mayneed a financial accounting review.
• Helping students have more I Get It! Moments: MyAccountingLab. This text isintegrated with MyLab AccountingPearsons web-based, tutorial and assessmentsoftware for accounting that not only gives students more "I Get It!"moments but also gives instructors the flexibility to make technology anintegral part of their course. The problems available in MyLab Accounting aremapped to each of chapters learning goals in Introduction to ManagementAccounting, helping students focus their practice on the most importantconcepts in the text. Visit www.myaccountinglab.com for more information.
• Learning in progression:Concepts that build. This text begins by presenting material that helps studentsanswer the question: How will my decisions affect the costs and revenues ofthe organization? The text then progresses to answering more complex questionssuch as: What is the most appropriate cost-management system for the company?What products or services should we emphasize? What do our budget variancesmean?
New to this edition
Introduction to Management Accounting,17e, Global Edition, provides a concise treatment of management accountingtopics suitable for a one-term course and has been updated to include loads ofnew global examples, recent events, and brand new discussion opportunities.
• New To Be a Reflexive Manager boxes reflect on learning outcomes by providing students with an opportunity to discuss and critically analyze issues that a real-world manager would face and looks at how such issues can be handled. These boxes are accompanied by a brief exercise and some further readings.
• New and revised Business First boxes provide insights into operations at well-known organizations, including Rent The Runway, Southwest Airlines, and Harvard University.
• New and revised chapter-opening vignettes help students understand accountings role in current business practice. We revisit the chapter-opening company throughout the chapter so that students can see how accounting influences managers in real companies. Students will recognize many of the companies, such as Intel, Accor S.A., and Airbus.
• A problem in each chapter based on Nikes Form 10-K. These problems illustrate how publicly available information can lead to insights about a company, its costs, and its management decisions.
• Increased coverage of ethics and entrepreneurship, including an ethics problem in each chapters assignment material.
• End-of-chapter material includes many new and significantly revised exercises and problems to provide fresh, new examples.
MyLab® Accounting is not included. Students, if MyLab Accounting is arecommended/mandatory component of the course, please ask your instructor forthe correct ISBN. MyLab Accounting should only be purchased when required by aninstructor. Instructors, contact your Pearson representative for moreinformation.
Contents
I. FOCUS ON DECISION MAKING
1. Managerial Accounting, the Business Organization, andProfessional Ethics
2. Introduction to Cost Behavior and Cost-Volume Relationships
3. Measurement of Cost Behavior
4. Cost Management Systems and Activity-Based Costing
5. Relevant Information for Decision Making with a Focus on Pricing Decisions
6. Relevant Information for Decision Making with a Focus on OperationalDecisions
II. ACCOUNTING FOR PLANNING AND CONTROL
7. Introduction to Budgets and Preparing the Master Budget
8. Flexible Budgets and Variance Analysis
9. Management Control Systems and Responsibility Accounting
10. Management Control in Decentralized Organizations
III. CAPITAL BUDGETING
11. Capital Budgeting
IV. PRODUCT COSTING
12. Cost Allocation
13. Accounting for Overhead Costs
14. Job-Costing and Process-Costing Systems
V. BASIC FINANCIAL ACCOUNTING
15. Basic Accounting: Concepts, Techniques, and Conventions
16. Understanding Corporate Annual Reports: Basic Financial Statements
17. Understanding and Analyzing Consolidated Financial Statements
Digital
This title can be supported by MyLab Accounting, an online homework and tutorial system, designed to test and build your students understanding. If you'd like to arrange a demonstration of MyLab Accounting, let us know by contacting us at docent@pearson.com and we can get a Pearson representative to contact you. Visit Pearson MyLab & Mastering to find out how it can improve results by engaging students effectively with immersive content, tools, and experiences.
MyLab Accounting + eText for Introduction to Management Accounting by Horngren et al, 17th edition
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412566
Pearson eText Access Card for Introduction to Management Accounting, Global Edition
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412542
More Info
Resources
Instructor Resources are available to aid your teaching and can be accessed below. Please request access to download the resources or log in with an existing account.
Having trouble getting access? Contact us.
Instructor's Resource Manual for Introduction to Management Accounting [Global Edition]
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412597
Instructor's Solution Manual for Introduction to Management Accounting [Global Edition]
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412603
Instructor's Solutions Manual for Horngren's Cost Accounting, Global Edition ©2021
Datar & Rajan
ISBN: 9781292363134
PowerPoint Slides for Introduction to Management Accounting [Global Edition]
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412573
Test Bank for Introduction to Management Accounting [Global Edition]
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412610
TestGen for Introduction to Management Accounting [Global Edition]
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412580
Websites and online courses
Open Companion Website for Introduction to Management Accounting [Global Edition]
Horngren, Sundem, Stratton, Burgstahler & Schatzberg
ISBN: 9781292412627
Authors
Charles T. Horngren was the Edmund W. LittlefieldProfessor of Accounting, emeritus, at Stanford University. A graduate ofMarquette University, he received his MBA from Harvard University and his PhDfrom the University of Chicago. He also received honorary doctorates from MarquetteUniversity and DePaul University. A certified public accountant, Horngrenserved on the Accounting Principles Board, the Financial Accounting StandardsBoard Advisory Council, and the Council of the American Institute of CertifiedPublic Accountants and served as a trustee of the Financial AccountingFoundation, which oversees the Financial Accounting Standards Board and theGovernment Accounting Standards Board. He is a member of the Accounting Hall of Fame. Horngren served the American Accounting Association as its president andas director of research. He received the associations first annual OutstandingAccounting Educator Award. He also received its Lifetime Contribution toManagement Accounting Award. The California Certified Public AccountantsFoundation gave Horngren its Faculty Excellence Award and its DistinguishedProfessor Award. He is the first person to have received both awards. TheAmerican Institute of Certified Public Accountants presented him with its firstOutstanding Educator Award. He was also named Accountant of the Year,Education, by the national professional accounting fraternity, Beta Alpha Psi.Professor Horngren was a member of the Institute of Management Accountants,where he received its Distinguished Service Award. He was a member of theInstitutes Board of Regents, which administers the Certified ManagementAccountant examinations. Horngren authored several other accounting bookspublished by Prentice Hall: Cost Accounting: A Managerial Emphasis, Introductionto Financial Accounting, Accounting, and Financial Accounting.He was also the Consulting Editor for the Charles T. Horngren Series inAccounting.
Gary L. Sundem is professor of accountingemeritus at the University of Washington, Seattle. He received his BA fromCarleton College and his MBA and PhD from Stanford University. Professor Sundemhas served as President of the American Accounting Association, ExecutiveDirector of the Accounting Education Change Commission, and Editor of TheAccounting Review. He is currently president of the InternationalAssociation for Accounting Education and Research. Sundem is a past presidentof the Seattle chapter of the IMA (formerly the Institute of ManagementAccountants). He has served on IMAs national board of directors and chairedits Academic Relations and Professional Development committees. He has chairedthe AACSBs Accounting Accreditation Committee He currently serves on the Boardof Trustees of Rainier Mutual Funds and the Board of Trustees of CarletonCollege, where he chairs the audit committee. He received the Carleton CollegeOutstanding Alumni award in 2002. Professor Sundem has numerous publications inaccounting and finance journals including Issues in Accounting Education,The Accounting Review, Journal of Accounting Research, and Journalof Finance. He was selected as the Outstanding Accounting Educator by theAmerican Accounting Association in 1998 and by the Washington Society of CPAsin 1987.
David Burgstahler was the President of the AmericanAccounting Association (2016-17) and is the Julius A. Roller Professor ofAccounting at the University of Washington, Seattle. He received his BA degreefrom the University of MinnesotaDuluth, and his PhD from the University ofIowa. He has been associate dean for masters programs and executive educationand acting dean at the University of Washington Business School. He has servedon more than 40 PhD supervisory committees and has been recognized multipletimes as Beta Alpha Psi Professor of the Year and as MBA Professor of theQuarter at the University of Washington. Professor Burgstahler was 20072009vice president of publications of the American Accounting Association and hasserved on several Association committees. Professor Burgstahler received the AmericanAccounting Associations American Institute of Certified Public AccountantsNotable Contributions to Accounting Literature Award in 2002. He has numerouspublications in journals including The Accounting Review, Journal ofManagement Accounting Research, Journal of Accounting Research, Journalof Accounting and Economics, Contemporary Accounting Research, Auditing:A Journal of Practice and Theory, Behavioral Research in Accounting,and The CPA Journal.
Jeffrey Schatzberg is the department head (Departmentof Accounting) at the University of Arizona and has served as the Dean of theUniversity of Arizona, Eller College of Management (2015-2016). ProfessorSchatzberg received his BA (in philosophy), MA (in accounting), and PhD (in businessadministration), all at the University of Iowa. Professor Schatzberg hasnumerous publications in the most prestigious accounting and business journals,including the Journal of Accounting Research, The Accounting Review,Contemporary Accounting Research, Auditing: A Journal of Practice andTheory, Journal of Management Accounting Research, and Issues inAccounting Education. His teaching and research interests are in managerialaccounting and auditing. He has given numerous seminars at several U.S.universities and international schools in Canada, England, Wales, Norway,France, Germany, and Switzerland. Schatzberg has also served on the editorialboard of several scholarly accounting journals. Professor Schatzberg has beenteaching undergraduate, graduate, and MBA managerial accounting courses at theUniversity of Arizona for the past 26 years. He has extensive experience inexecutive education worldwide (e.g., United States, China, Korea, Taiwan,Mexico, and Peru), has developed customized managerial accounting programs andperformed consulting for numerous companies (e.g., Raytheon, Honeywell,Microsoft, and Intel), and has taught executives from many multinational firms(e.g., IBM, Motorola, LG, BenQ, Acer, and Mattel). Professor Schatzberg hasreceived the MBA Faculty of the Year Award from the Eller Graduate School ofBusiness at the University of Arizona on seven occasions and is the recipientof the Arizona Society of CPAs Excellence in Teaching Award. He is a CPA andworked for several years as an auditor and tax accountant in the Phoenix officeof KPMG Peat Marwick. His work experience includes both manufacturing and serviceindustry firms, as well as not-for-profit institutions.