Accounting for Managers explains how accounting information is used by non-financial managers. The book emphasizes the interpretation, rather than the construction, of accounting information and encourages a critical, rather than unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries.

Paul M. Collier applies a managerial approach to show how to: Understand the relationship between strategy, business events and financial information. Use accounting information in planning, decision-making and control. Identify the concepts that underlie the construction of accounting reports and the limitations of accounting numbers. The book has been written for MBA and other postgraduate students, undergraduate students who are undertaking courses in accounting that do not lead to professional accreditation, and non-financial managers who need a better understanding of the role of accounting in their organizations.

《经理会计》解释了非财务经理如何使用会计信息。该书强调解释，而不是建设，会计信息，并鼓励一个关键的，而不是不假思索的接受，背后的会计假设的基础。它将理论与实际案例联系起来，并从服务业、零售业和制造业的实际商业情况中进行案例研究。
保罗M。科利尔运用一种管理方法来展示如何：理解战略、商业事件和财务信息之间的关系。利用会计信息进行计划、决策和控制。识别构成会计报告基础的概念和会计数字的局限性。这本书是为MBA和其他研究生、正在攻读会计课程但没有获得专业资格认证的本科生以及需要更好地了解会计在其组织中的作用的非财务经理编写的。