Horngren's Management Accounting, 4th edition

About the Australian authors

William Maguire has over 50 years’ experience as an accounting academic, culminating in appointment as University Associate, University of Tasmania. William holds a Bachelor of Commerce and a Certificate in the Theory of Accountancy from the University of Natal at Durban, a Master of Business Leadership from the University of South Africa and a PhD from the University of Cape Town, and is qualified as a chartered accountant. Previous to his academic career, William worked in professional accounting, commerce and industry. He has held posts at nine tertiary institutions, including four visiting appointments.

William’s teaching, research and consulting activities span strategy, capacity management, management control systems, and revenue and costing systems at undergraduate and postgraduate levels. He has published in a number of journals, including Accounting, Auditing and Accountability Journal, Accounting & Finance, Integrated Manufacturing Systems, Journal of Cost Management, Qualitative Research in Accounting & Management, Managerial Auditing Journal, South African Journal of Accounting Research and South African Journal of Business Management, and has presented at many conferences, both academic- and practitioner-oriented.

He has co-authored two other textbooks and a book on revenue management. William received an award for innovation in teaching at the University of Auckland and is a past editor of the New Zealand Journal of Applied Business Research.

Rebecca Tan (BCom Hons, PhD, FCPA) is Senior Lecturer in Accounting at the Australian National University (ANU). Rebecca is a Fellow of CPA Australia and a member of Chartered Accountants Australia and New Zealand. She has taught various financial and management accounting courses at both undergraduate and postgraduate levels at the ANU. Her specialist teaching areas include forensic accounting and advanced management accounting. Rebecca has comprehensive experience in teaching, and expertise in education given her previous role as Deputy Director (Education) in the ANU Research School of Accounting.

Her research focuses on teamwork in accounting education, management accounting processes and practices, accounting policy choices in the financial accounting and reporting area, corporate sustainability reporting and organisational behaviour research. She has had articles published in journals such as Accounting, Auditing & Accountability Journal, British Accounting Review, International Journal of Accounting, Australian Accounting Review and Asian Review of Accounting.

Rebecca is co-author of Cost Accounting: A managerial emphasis and has also authored and co-authored 16 MYOB Accounting Practice Sets.

Leanda Garvie is Lecturer in Accounting at the School of Business and Creative Industries at the University of the Sunshine Coast, where she was also awarded her PhD. Leanda has taught undergraduate and postgraduate accounting students across several courses, supervises PhD and Masters’ research students and was awarded CPA membership in 2024. Prior to completing her Master of Professional Accounting and embarking on an accounting career, Leanda worked in natural resource management and agriculture research.

Today, in academic research, Leanda continues to build on her passion for natural resources, bringing accounting and business knowledge to research areas spanning sustainability and ESG reporting, natural capital management, carbon accounting, circular economy and environmental management. She is an interdisciplinary researcher engaging closely with fellow researchers at the University of the Sunshine Coast’s Forest Research Institute, as well as with leading forest researchers around the world.

Nandini Krishna Kumar (BCom (Hons), MBA, CA, CPA, Senior Fellow of Advance HE Academy (SFHEA)) is Senior Lecturer in the Department of Accounting & Corporate Governance at Macquarie University. A Fellow of CPA Australia and a member of Chartered Accountants Australia and New Zealand, she teaches management accounting and financial accounting across undergraduate and postgraduate programs.

Nandini is the recipient of the Macquarie University Vice-Chancellor’s Learning and Teaching Student Nominated Award (2020). With prior academic experience in Hong Kong and professional experience as a chartered accountant, she brings a strong practice-informed and pedagogy-led perspective to management accounting education. Nandini is an active professional mentor and was named CPA Australia’s Mentor of the Year (2023).

About the US authors

Srikant M. Datar is Dean of the Harvard Business School and the George F. Baker Professor of Administration. He has been on the Harvard Business School faculty for 28 years. Prior to Harvard, he was the Edmund W. Littlefield Professor of Accounting at Stanford Graduate School of Business and Professor at Carnegie Mellon Graduate School of Industrial Administration. A graduate with distinction from the University of Bombay, he received gold medals upon graduation from the Indian Institute of Management, Ahmedabad, and the Institute of Cost and Works Accountants of India. A chartered accountant, he holds two master’s degrees and a PhD from Stanford University.

Datar has published his research in leading accounting, marketing and operations management journals, including The Accounting Review, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Accounting and Economics, Journal of Accounting Research and Management Science. He has served as an associate editor and on the editorial board of several journals and has presented his research to corporate executives and academic audiences in North America, South America, Asia, Africa, Australia and Europe. He is a coauthor of two other texts: Managerial Accounting: Making decisions and motivating performance and Rethinking the MBA: Business education at a crossroads.

Cited by his students as a dedicated and innovative teacher, Datar received the George Leland Bach Award for Excellence in the Classroom at Carnegie Mellon University and the Distinguished Teaching Award at Stanford University. Datar is a member of the boards of directors of ICF International and T-Mobile US and has also served on the Board of Directors of Novartis A.G. and Stryker Corporation. He is a Senior Strategic Advisor to HCL Technologies. He has worked with many organisations, including Apple, Boeing, DuPont, Ford, General Motors, Morgan Stanley, PepsiCo, Visa and the World Bank. He is a member of the American Accounting Association and the Institute of Management Accountants.

Madhav V. Rajan is Dean of the University of Chicago Booth School of Business and the George Pratt Shultz Professor of Accounting. Prior to July 2017, Rajan was the Robert K. Jaedicke Professor of Accounting at Stanford Graduate School of Business and Professor of Law (by courtesy) at Stanford Law School. From 2010 to 2016, he was Senior Associate Dean for Academic Affairs and head of the Stanford MBA program. In April 2017, he received Stanford GSB’s Davis Award for Lifetime Achievement and Service. Rajan received his undergraduate degree in commerce from the University of Madras, India, and his MS in accounting, MBA and PhD degrees from Carnegie Mellon University. In 1990, his dissertation won the Alexander Henderson Award for Excellence in Economic Theory.

Rajan’s research has focused on the economics-based analysis of management accounting issues, particularly as these relate to internal control, capital budgeting, supply chain and performance systems. His work has been published in a variety of leading journals, including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Management Science and Review of Financial Studies. In 2004, he received the Notable Contribution to Management Accounting Literature award. He is a coauthor of Managerial Accounting: Making decisions and motivating performance. Rajan has served as Departmental Editor for Accounting at Management Science as well as Associate Editor for both the Accounting and Operations areas. From 2002 to 2008, Rajan served as an editor of The Accounting Review. He has twice been a plenary speaker at the AAA Management Accounting Conference.

Rajan has received several teaching honours at Wharton and Stanford, including the David W. Hauck Award, the highest undergraduate teaching award at Wharton. He taught in the flagship Stanford Executive Program and was co-director of Finance and Accounting for the Nonfinancial Executive. He has participated in custom programs for many companies, including Genentech, Hewlett-Packard and Nvidia, and served as faculty director for the Infosys Global Leadership Program. Rajan is a Director of iShares, Inc. and a trustee of the iShares, Inc., a trustee of the iShares Trust and also serves on the boards of CM Capital Corporation and WellBe Holdings.