Management accounting and its external environments
Hunt, Chris, and Fowler, Carolyn (2009) Management accounting and its external environments. In: Hunt, Chris, (ed.) Management Accounting: strategic management, decision making, performance. Pearson, North Shore, New Zealand, pp. 1-22.
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The internal operating environment of a firm is, or should be driven by, the external relationships the organisation explicitly engages in such as its customers, suppliers, or financial institutions, or is implicitly engaged with including competitors, government regulation, community and the need for social responsibility. This is because the internal environment is the result of the business activities an organisation undertakes and the quality of the outcomes it desires by engaging in these relationships. Thus, the focus of this book is on understanding and accounting for the explicit and implicit external relationships an organisation engages in. The specific focus will be on how the performance of these external relationships and their associated business risk might be managed and controlled for in the internal operating processes and activities of the organisation.
|Item Type:||Book Chapter (Research - B1)|
|Keywords:||management accounting; strategic decision making; performance; risk; organisational value|
This publication does not have an abstract. The first paragraph of the Introduction is displayed as the abstract.
|Date Deposited:||24 May 2010 04:58|
|FoR Codes:||15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%|
|SEO Codes:||97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 100%|