Chapter 7: Accountability and management decision making

In this introduction to management accounting, we examine

  • Who are the internal users of accounting information?
  • The three primary responsibilities of management
  • Characteristics of information for decision making

Management accounting is accounting and analysis for internal decision making – but before we dive into the technicalities like budgeting and planning – we need to understand the needs of internal decision makers.

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Accounting and Accountability Copyright © by Amanda White; Mitchell Franklin; Patty Graybeal; Dixon Cooper; and CDU Business School is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

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