Gerald M. Myers
Pacific Lutheran University
MANAGEMENT ACCOUNTING
FOURTH EDITION
Atkinson Kaplan Young
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Preface
| |Management Accounting, Fourth Edition by Atkinson, Kaplan and Young continues the tradition of |
| |integrating new approaches to the study of management accounting. Over the last quarter century,|
| |the field of management accounting has undergone significant changes. Management accountants are|
| |now seen as team players in decision making and corporate management, rather than as bean |
| |counters confined to back offices. Each of the authors has had extensive experience in the |
| |field, and the expertise of the team covers all of the branches of the discipline. In this |
| |fourth edition, the text has been updated to reflect current practice. We hope that both you and|
| |your students benefit from using this book and we welcome any suggestions you may have for |
| |future editions. |
|Using this manual |Each chapter in the Instructors’ Manual begins with a restatement of the learning objectives |
| |from the chapter. A chapter overview summarizes the essential content of the chapter. For most |
| |chapters, I have provided a series of “teaching tips.” Some of these identify concepts which |
| |students traditionally find especially difficult. Other teaching tips offer suggestions for |
| |coverage of