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.

在管理会计的前几个版本的基础上，这第五版提供了一个全面和平衡的管理会计理论和实践的介绍，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，在技术材料与新出现的问题，有关会计实务的看法。这是一本清晰易懂的书，提倡通过真实世界和数字例子、小插曲和分级的章末练习和问题，将实践作为一种学习方法。该文本包括该学科的新研究和发展，并已专门形成，以满足市场的需要。