Readings in Accounting for Management Control
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The Chapman & Hall Series in Accounting and Finance Consulting editors John Perrin, Emeritus Professor of the University of Warwiek and Price Waterhouse Fellow in Public Sector Accounting at the University of Exeter; Richard M.S. Wilson, Professor of Management Control in the School of Finance and Information at the Queen's University of Belfast and L.C.L. Skerratt, Professor of Financial Accounting at the University of Manchester. H.M. Coombs and D.E. Jenkins Public Sector Financial Management J.C. Drury Management and Cost Accounting (2nd edn) (Also available: Students' Manual, Teachers' Manual) C.R. Emmanuel, D.T. Otley and K. Merchant Accounting for Management Control (2nd edn) (Also available: Teachers' Guide) C.R. Emmanuel, D.T. Otley and K. Merchant (editors) Readings in Accounting for Management Control D. Henley, C. Holtham, A. Likierman and J. Perrin Public Sector Accounting and Financial Control (3rd edn) R.C. Laughlin and R.H. Gray Financial Accounting; method and meaning (Also available: Teachers' Guide) G.A. Lee Modem Financial Accounting (4th edn) (Also available: Solutions Manual) T.A. Lee Income Value Measurement (3rd edn) T.A. Lee Company Financial Reporting (2nd edn) T.A. Lee Cash Flow Accounting S.P. Lumby Investment Appraisal and Financing Decisions (4th edn) (Also available: Students' Manual) A.G. Puxty and J.C. Dodds Financial Management: method and meaning (2nd edn) (Also available: Teachers' Guide) J.M. Samuels, F.M. Wilkes and R.E. Brayshaw Management of Company Finance (5th edn) (Also available: Students' Manual) B.C. Williams and B.J. Spaul IT and Accounting: The impact of information technology R.M.S. Wilson and Wai Fong Chua Managerial Accounting: method and meaning (Also available: Teachers' Guide)
Readings in Accounting for Management Control Edited by Clive Emmanuel University of Glasgow
David Otley University of Lancaster
and Kenneth Merchant University of Southern California
SPRINGER-SCIENCE+ BUSINESS MEDIA, B.V.
ISBN 978-0-412-41490-9 DOI 10.1007/978-1-4899-7138-8
ISBN 978-1-4899-7138-8 (eBook)
First edition 1992 ©Springer Science+Business Media Dordrecht 1992 Originally published by Chapman & Hall in 1992 Typeset in 9 1h/11pt Aster by Best-set Typesetter Ltd, Hong Kong Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the UK Copyright Designsand Patents Act, 1988, this publication may not be reproduced, stored, or transmitted, in any form or by any means, without the prior permission in writing of the publishers, or in the case of reprographic reproduction only in accordance with the terms of the licences issued by the Copyright Licensing Agency in the UK, or in accordance with the terms of licences issued by the appropriate Reproduction Rights Organization outside the UK. Enquiries concerning reproduction outside the terms stated here should be sent to the publishers at the London address printed on this page. The publisher makes no representation, express or implied, with regard to the accuracy of th
