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Management Accounting, 2nd Edition


Management Accounting, 2nd edition, reflects the role of management accounting information and how it is used strategically in today’s business environment. Unbridled access to information and intense competition have meant that cost accounting has become an increasingly important tool for managers and accountants alike.

Most textbooks focus on content knowledge and then expect students to ‘magically’ demonstrate skills such as decision making and critical thinking. This textbook is written in a style that is accessible to students and includes features such as a decision-making framework, realistic examples, self-study problems and unique problem material structured to encourage students to think deeply about accounting problems and problem solving.


  • A focus on a wide range of business types, including retail, service, manufacturing, not-for-profit, and small and medium-sized entities.
  • More consideration of sustainability and a chapter devoted to sustainable management accounting.
  • Illustrative examples positioned throughout all chapters to support the key concepts presented.
  • Scene setters presenting a range of real business scenarios that introduce the management accounting concepts to be presented in the chapter.
  • A focus on cost accounting methods and techniques and the quality of management accounting information used for decision making.
  • A student-friendly writing style to engage students and effectively communicate key concepts.

Wiley wishes you every success in your accounting studies.

Albie Brooks, BCom, DipEd, MBus, PhD, FCPA, is a senior teaching fellow in management accounting in the Department of Accounting and Business Information Systems at The University of Melbourne. His teaching is predominantly in the areas of management accounting and managerial control. His teaching experience includes both undergraduate and postgraduate levels in both domestic and international settings. His research activities relate to teaching and learning, management accounting innovation and corporate governance issues.

Judy Oliver, BBus, MBus, PhD, joined Swinburne University in 2008 as a senior lecturer in accounting. Over the last 20 years she has also taught at Victoria University and the University of Tasmania. She teaches fi rst-year accounting and management accounting at both the undergraduate and postgraduate levels.

Gillian Vesty, BBus (Accounting), MBus (Res), is a lecturer in accounting at The University of Melbourne. She teaches management accounting at both undergraduate and postgraduate levels. Having spent 20 years in the healthcare sector, Gillian’s research interests are in hospital funding models and issues associated with performance measurement and management control in the public hospital setting. Her more recent research interests are in enterprise governance and sustainability management accounting.


Steps for better thinking.

How to use this book.


1 The role of accounting information in management decision making.

2 Cost concepts, behaviour and estimation.

3 A costing framework and cost allocation.

4 Cost–volume–profit (CVP) analysis.

5 Job costing systems.

6 Process costing systems.

7 Absorption, variable and throughput costing.

8 Activity analysis: costing and management.

9 Relevant costs for decision making.

10 Standard costs, flexible budgets and variance analysis.

11 Operational budgets.

12 Strategy and control.

13 Planning and budgeting for strategic success.

14 Capital budgeting and strategic investment decisions.

15 The strategic management of costs and revenues.

16 Strategic management control: a lean perspective.

17 Responsibility accounting, performance evaluation and transfer pricing.

18 The balanced scorecard and strategy maps.

19 Rewards, incentives and risk management.

20 Sustainability management accounting.