The objective of this book is to provide a
conceptual treatment, supported by empirical evidence, of managerial accounting.
The book is intended for first year MBA/MS level, and executive level,
managerial accounting courses. In addition, the book is appropriate
for undergraduate managerial accounting courses, where the focus is on
using, rather than preparing, managerial accounting data.
The writing of this book has evolved over several
years of teaching managerial accounting courses to a large variety of university
and executive level students. Many of these students have had either
a direct or indirect influence on the material chosen for coverage, and
the approach taken in this book. My deep appreciation is extended
to all of those individuals who have influenced the writing of this book.
A unique feature of this book is that it
includes a supplement that has an Executive Summary for each Chapter in both
English and Chinese. The supplement also includes the solutions to all of the
problems at the end of the text.
-- Lawrence A. Gordon