Building on previous editions of Management Accounting, this fifth edition offers a comprehensive and balanced introduction to management accounting theory and practice and has been written specifically for courses across the UK and Europe. The text combines a solid grounding in technical material with a fresh look at emerging issues relevant to accounting practice. It is a clear and accessible book promoting practice as a method of learning through real-world and numerical examples, vignettes, and graded end of chapter exercises and problems. The text includes new research and developments in the discipline and has been specifically shaped to meet the needs of the market.

建立在以前版本的管理会计，这第五版提供了一个全面和平衡的介绍管理会计理论和实践，并已专门为英国和欧洲的课程编写。本文结合了坚实的基础技术材料和一个新的看法有关会计实务的新问题。这是一本清晰易懂的书，通过真实世界和数字例子、小插曲和分级的期末练习和问题，促进实践作为一种学习方法。文本包括该学科的新的研究和发展，并已专门制定，以满足市场的需要。