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Managerial Acc & BE (what (:pencil2:provide information to managers…
Managerial Acc & BE
what
:pencil2:provide information to managers
comparison of F & MA
planning
directing and motivating
controlling
decision making
end results of Mangers' activities
emphasis on the future
relevance of data
less emphasis on precision
segments of an organization
GAAP
not mandatory
globalization
strategic view
value creation
external
internal
a leadership perspective
a cultural perspective
managerical acc: beyond the numbers
an ethics perspective
a corporate governance perspective
an enterprise risk perspective
a corporate social responsibility and sustainability prespective