Horngren's Management Accounting, 4th edition

Published by Pearson (25 November 2026) © 2027

  • Srikant M. Datar Harvard University
  • Madhav V. Rajan University of Chicago
  • William Maguire University of Tasmania
  • Rebecca Tan Australian National University
  • Leanda Garvie University of the Sunshine Coast
  • Nandini Krishna Kumar Macquarie University
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Title overview

The trusted choice for modern accounting, with Australian examples

Horngren’s Management Accounting is the premier title for accounting educators and students, addressing both undergraduate and postgraduate needs. Blending Australian flavour with global context, this complete resource prepares students for the rewards and challenges of management accounting, while building essential analytical and workplace skills.

The 4th Edition aligns with the latest CPA and CAANZ accreditation standards, covering all technical and professional competency areas. Developed through extensive user and non-user feedback, this edition covers contemporary trends—such as AI in accounting as well as sustainability and ethics—all while developing practical data-analysis skills.

Table of contents

  1. Management accounting in context
  2. Different costs for different purposes
  3. Determining how costs behave
  4. Cost-volume-profit analysis
  5. Estimating the costs of producing services
  6. Estimating the costs of product and inventory
  7. Target costing, managing activities and managing capacity
  8. Activity-based management and activity-based costing
  9. Pricing and customer profitability
  10. Decision making and relevant information
  11. Budgeting, management control and responsibility accounting
  12. Flexible budgets, direct cost variances and management control
  13. Flexible budgets, overhead cost variances and management control
  14. Allocation of support-department costs, common costs and revenues
  15. Strategy formation, strategic control and the balanced scorecard
  16. Quality, time and the balanced scorecard
  17. Inventory management, just-in-time and simplified costing methods
  18. Capital budgeting and cost analysis
  19. Management control systems, transfer pricing and multinational considerations
  20. Performance measurement, compensation and multinational considerations
  21. Measuring and reporting sustainability

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