Cost Accounting: a managerial emphasis

Cost acounting provides data for three major purposes (1) planning and controlling routine operations; (2) nonroutine decisions, policy making, and long-range planning; and (3) inventory valuation and income determination. This book gives abundant consideration to all three of these, but emphasis is placed on the first two. Our major theme of different purposes is continually stressed throughout the book. The topics emphasiszed from the outset are those that challenge students and spur their curiosity. Because the emphasis is on cost for planning and control, the following topics of prime of managerial significance are introduced early: the role of the accountant in the organization; cost volume- profit relationship; responsibility accounting; standard cost; flexible budget; relevan cost for non routine decisions; determining how cost behave; and cost analysis for control and motivation. The favorable reaction to the format of previous editions is evidence that cost accounting courses can be enriched, relieved of dridgery, and broadened from coverageof procedures alone to a full fledged treatment of concepts, analyses, and procedures that pays more than lip-service to accounting as a managerial tool

Underreporting Chargeable Time: A Continuing Problem for Public Accounting Firms

Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit eating time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their chargeable hours in the prior year. The main reasons for such behavior stem from the desire to: (1) receive better periodic performance evaluations, (2) be viewed as competent by superiors and (3) receive promotions

1990 Accounting Hall of Fame induction: Charles T. Horngren

Introduction by Sidney Davidson (Arthur Young Distinguished Service Professor Emeritus of Accounting and former Dean, University of Chicago Graduate School of Business) Induction citation by Thomas J. Burns (Professor and Chairman Committee on Accounting Hall of Fame Faculty of Accounting & Management Information Systems The Ohio State University College of Business); Response by Charles T. Horngren (Edmund W. Littlefield Professor of Accounting Stanford University Graduate School of Business

1994 Accounting Hall of Fame induction : Robert Sprouse Accounting Hall of Fame membership [1994]

1994 Accounting Hall of Fame Induction: Robert Sprouse with introduction by Professor Charles T. Horngren (Standford University); Induction citation by Professor Thomas J. Burns (The Ohio State University); Response by Robert T. Sprous

Accounting Hall of Fame 2000 induction: Joel S. Demski

For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida

Accounting Hall of Fame induction: Charles Arthur Bowsher; Accounting Hall of Fame induction: Donald James Kirk; Accounting Hall of Fame induction: William Henry Beaver

For Charles Arthur Bowsher\u27s induction, the Citation was written by Daniel L. Jensen, Professor , The Ohio State University and read by Arhtur R. Wyatt, professor, University of Illinois and a Rseponse was made by Charles A. Bowsher. For Donald James Kirk\u27s induction, Remarks were made by Paul Kolton, the Citation written by Daniel L. Jensen, Professor, Fisher College of Business, The Ohio State University and read by Paul Kolton, Stamford, Connecticut and a Response made by Donald James Kirk. For the induction of William Henry Beaver, the Remarks were made by Charles T. Horngren, Professor, Stanford University, Hall of Fame Member and the Citation was written by Daniel L. Jensen, Professor, The Ohio State University and read by Charles T. Horngren, Professor, Stanford University, Hall of Fame member and a Response was made by William H. Beaver

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vAkuntansi biaya memberikan data-data yang penting bagi para manajer untuk melakukan perencanaan dan pengendalian, serta perhitungan harga produk, jasa dan pelanggan. buku ini bertujuan untuk membuat manajer menggunakan akuntansi baiaya dalam membuat keputusan yang lebih baik. Dalam mengfokuskan perhatian kita pada konsep dasar, analisis, kegunaan dan prosedur, dan bukan pada prosedur saja, kita mendapat akuntansi biaya sebagai perangkat manajerial untuk strategis bisnis dan implementasi. Buku karya Horngren juga istimewa karena memuat hasil survey atas hasil praktik-pratik perusahaan dilebih dari 15 negara seperti australia, Amerika Serikat, Kanada, Irlandia, Belanda, Jepan, India, dan lainnya. Hasil survey yang sangat luas membuktikan bahwa konsep-konsep yang dipelajari dalam buku ini telah digunakan secara luas diseluruh dunia