Developing and improving a textbook on a topic as broad as managerial accounting is an ongoing challenge requiring a guiding philosophy.

The authors of the tenth Canadian edition use the framework established by Garrison, Noreen, and Brewer in their fourteenth U.S. edition as a starting point. Although we rely on this framework in guiding our general approach, we have developed a text that distinctly reflects the Canadian business and education setting. Our main objectives are to make the various topics as easy to learn for students as possible and to provide the flexibility necessitated by the varied requirements of our Canadian users. We have developed a text that can be covered in a single-term course and that also provides students with a useful resource for subsequent courses in managerial accounting.

开发和改进一本像管理会计这样广泛的主题的教科书是一个持续的挑战，需要一个指导思想。

加拿大人加里森在第十四版的基础上建立了第十版。虽然我们依靠这一框架来指导我们的总体方法，但我们已经制定了一个明确反映加拿大商业和教育背景的文本。我们的主要目标是让学生尽可能容易地学习各种主题，并根据加拿大用户的不同要求提供必要的灵活性。我们已经开发了一个可以在一个学期的课程中涵盖的课文，它也为学生们以后的管理会计课程提供了有用的资源。