Management Accounting, 3rd Edition

ISBN: 9780730363354, 9780730362913

This book is being used at: ,

The third edition of Eldenburg’s Management Accounting covers all the core topics across the two undergraduate management accounting courses, with an increased New Zealand business focus and more in-depth coverage of not-for-profit organisations. Available as a full colour printed textbook with an interactive eBook code included, this title enables you to master concepts and succeed in assessment by taking the roadblocks out of self-study, with features designed to get the most out of learning.

You can expect components like expert insight video cases that help connect the theoretical with the practical, interactivities that are embedded at the point of learning to bring course concepts to life, ‘In a Nutshell’ revision materials that are found throughout the text to help you engage with the course content and enhance your learning, and ensuring you get to have the best of both worlds, with the ability to switch between reading something tangible and studying with online (or offline!) learning resources, through the ability to search, highlight and take notes within the text for more efficient study.


  • Expansive Coverage: Eldenburg’s third edition is designed specifically to cover all the core topics from the two management accounting courses – Cost Accounting and Strategic Management Accounting
  • Real World Cases: Video cases featuring a range of firms highlight the application of management accounting to business
  • Remove the Roadblocks to Self-Study: The interactive eBook format provides students with scaffolding and feedback at the point-of-learning
  • Homework Tool: Algorithmic exercises to facilitate drill-and-skill homework available for everyone
Dr Albie Brooks, BCom, DipEd, MBus, PhD, FCPA, is a Senior Teaching Fellow in the Department of Accounting at the University of Melbourne. His teaching is predominantly in the areas of management accounting and managerial control. Albie’s teaching experience includes both undergraduate and postgraduate levels in both domestic and international settings. He has a particular interest in creating and developing student engagement in the study of accounting. His research activities relate to teaching and learning, management accounting and corporate governance issues.

Dr Judy Oliver, BBus, MBus, PhD, joined Swinburne University in 2008 as a Senior Lecturer in Accounting. Over the past 24 years, she has also held appointments at Victoria University and the University of Tasmania. Judy teaches first-year accounting and management accounting at both the undergraduate and postgraduate levels. Her research interests are in the areas of management accounting control systems and corporate governance.

Dr Gillian Vesty, BBus (Acc), MBus (Res), PhD (Melb), CPA, is a Senior Lecturer in Management Accounting. She coordinates an undergraduate management accounting course at RMIT, teaching in campuses in Australia, Singapore, Indonesia and Vietnam. Having spent 20 years in the healthcare sector, Gillian’s research interests include public hospital funding models, performance measurement and capital budgeting. Her more recent research focus has been on sustainability management accounting and, together with Albie Brooks, has been developing computer simulations for enhanced student learning.

Dr Rodney Dormer, CA, B.Com (Auck.), MMgt (Well.), PhD (Well.), teaches management accounting and public sector accounting and management at undergraduate and postgraduate levels at Victoria University of Wellington, New Zealand. He has previously held senior financial and operational management positions in both the private and public sectors. His research interests are focused on how information is used to define and direct organisational performance and how, at times, competing perspectives shape that definition.

Vijaya Murthy, MCom, MPhil, Grad Dipl, CMA, PhD, is a Senior Lecturer of Accounting in the University of Sydney Business School. Prior to this, Vijaya worked for National Australia Bank in various capacities. She started her career as a Lecturer in Accounting in India teaching both management accounting and financial accounting. Currently, Vijaya specialises in teaching management accounting, and has developed management accounting curriculum and coordinated the management and conduct of the Management Accounting Program at undergraduate level. She also teaches management accounting at the postgraduate level. Vijaya is an active researcher in the management accounting field, specifically in relation to the use of non-financial information by managers and management controls.

1. The role of accounting information in management decision making
2. Cost concepts, behaviour and estimation
3. A costing framework and cost allocation
4. Cost-volume-profit (CVP) analysis
5. Planning – budgeting and behaviour
6. Operational budgets
7. Job and process costing systems
8. Flexible budgets, standard costs and variance analysis
9. Variance analysis: revenue and cost
10. Activity analysis: costing and management
11. Relevant costs for decision making
12. Strategy and control
13. Capital budgeting and strategic investment decisions
14. The strategic management of costs and revenues
15. Strategic management control: a lean perspective
16. Responsibility accounting, performance evaluation and transfer pricing
17. The balanced scorecard and strategy maps
18. Rewards, incentives and risk management
19. Sustainability management accounting
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Interactive E-Text: 9780730362913
Print textbook with Interactive E-Text: 9780730363354