Cornerstones of Managerial Accounting » (3rd Edition)

Dr. Maryanne M. Mowen is Associate Professor of Accounting at Oklahoma State University. She received her PhD from Arizona State University. With degrees in economics and history, Dr. Mowen brings a unique interdisciplinary perspective to teaching and writing in both cost accounting and management accounting. Her research interests include management accounting, behavioral decision theory, and Sarbanes-Oxley compliance, and she teaches an ethics course about the impact of Sarbanes-Oxley on the accounting profession. She has published articles in journals such as DECISION SCIENCE, JOURNAL OF ECONOMIC PSYCHOLOGY, and JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. Dr. Mowen has served as a consultant to midsized and Fortune 100 companies and works with corporate controllers on management accounting issues. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and solving crossword puzzles.

Dr. Don R. Hansen is Professor of Accounting at Oklahoma State University. He received his PhD from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in accounting and engineering journals including THE ACCOUNTING REVIEW, JOURNAL OF MANAGEMENT RESEARCH, ACCOUNTING HORIZONS, and IIE TRANSACTIONS. He also served on the editorial board of THE ACCOUNTING REVIEW. His outside interests include taking part in family and church activities, reading, watching movies, watching sports, and studying Spanish.

Dr. Dan L. Heitger is Associate Professor of Accounting and Co-Director of the Center for Business Excellence at Miami University. He received his Ph.D. from Michigan State University and his undergraduate degree in accounting from Indiana University. He actively works with executives and students of all levels in developing and teaching courses in managerial and cost accounting, risk management and business reporting. He co-founded an organization that provides executive education for large international organizations. His interactions with business professionals, through executive education and the Center, allow him to bring a current and real-world perspective to his writing. His published research focuses on managerial accounting, governance, risk management, and sustainability issues and has appeared in Harvard Business Review, Behavioral Research in Accounting, Issues in Accounting Education, Journal of Accountancy, and Management Accounting Quarterly. His outside interests include hiking with his wife and three children in the National Park system.

Get your students where they need to be with CORNERSTONES OF MANAGERIAL ACCOUNTING. Cornerstones is the only text that delivers a truly unique learning system that is integrated through the entire introductory managerial accounting journey—ensuring they will leave the course with the needed elements to be future business leaders. Students are guided through: Building A Strong Foundation: Students learn the basic accounting concepts through clear and consistently-formatted Cornerstones Examples and Exercises. Understanding Relationships: Students see the relationships between the numbers & concepts and how variables impact each other. Seeing Real-World Connections: Student understanding is brought full circle as they see how these concepts are applied in real world situations. Making Decisions: Students practice actually making decisions based on the information they have now gathered and analyzed. Students love this approach because it presents materials the way they learn and professors love it because it gets students to master the foundations more quickly and allows more time to learn and apply the analysis and decision making of accounting. Get There with Cornerstones!

1. Introduction to Managerial Accounting. 2. Basic Managerial Accounting Concepts. 3. Cost Behavior. 4. Cost-Volume-Profit Analysis: A Managerial Planning Tool. 5. Job-Order Costing. 6. Process Costing. 7. Activity-Based Costing and Management. 8. Absorption and Variable Costing, and Inventory Management. 9. Profit Planning. 10. Standard Costing: A Managerial Control Tool. 11. Flexible Budgets and Overhead Analysis. 12. Performance Evaluation and Decentralization. 13. Short-Run Decision-Making: Relevant Costing. 14. Capital Investment Decisions. 15. Statement of Cash Flows. 16. Financial Statement Analysis.