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This primer is non-traditional in three important respects: its user orientation, its organizational focus, and its
emphasis on interactive learning.
While it would be nice if a user orientation could be achieved without working through some of the details of
accounting, that is not completely possible. However, accounting details are discussed only to the extent that they
are needed to describe the concepts and techniques used in most organizations. The term used in most is key in
this regard. In general, the text does not cover exceptions to the rules or some of the possible variations on traditional themes. However, each chapter contains both end notes and references that allow a reader to pursue particular
topics if he or she wishes to do so.
The focus on senior and middle managers as users is based on the fact that management accounting is one the
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This document was uploaded on 03/30/2014.
- Spring '14