Managerial Accounting
Karen W. Braun | Wendy M. Tietz | Louis Beaubien
Mastering key accounting concepts and applying them in real-world contexts.
Managerial Accounting continues to support teaching and learning journeys—remaining conceptually strong while becoming more intuitive, approachable, and dynamic, with clearer organization, engaging examples, and accessible explanations.
What sets our resource apart?
This text bridges theory and practice through a rich set of features that support critical thinking, reflection, and real-world application.
- Instant support: The AI study tool offers students instant explanations, clear summaries, and practice opportunities.
- Real-world practice: Engaging simulations for students to apply course concepts and practice decision-making in a risk-free space.
- Support beyond the classroom: Study Prep offers concept lessons, AI-powered support, personalized practice, and exam simulations.
- Bridging knowledge gaps: Gap Finder/Filler helps students strengthen essential pre-requisite skills through personalized practice.
- Tutorial videos: Friendly, step-by-step walkthroughs of exercises that show users how to solve a question, step-by-step.
Table of Contents
Table of Contents
Chapter 1: Introduction to Managerial Accounting
Chapter 2: Building Blocks of Managerial Accounting
Chapter 3: Cost Behaviour
Chapter 4: Cost-Volume-Profit Analysis
Chapter 5: Job Costing
Chapter 6: Process Costing
Chapter 7: Activity-Based Costing and Lean Operations
Chapter 8: Short-Term Business Decisions
Chapter 9: The Master Budget and Responsibility Accounting
Chapter 10: Flexible Budgets and Standard Costs
Chapter 11: Performance Evaluation and the Balanced Scorecard
Chapter 12: Capital Investment Decisions and the Time Value of Money
Chapter 14: Sustainability
Case Appendix 1: An Introduction to Case Analysis
Case Appendix 2: Black Tie Events
With AI-powered study tools, students receive:
Instant support: on-demand summaries & step-by-step explanations
Personalized practice: targeted support right where students are learning
Course-aligned: supports your curriculum and teaching using trusted, Pearson-authored content
Always on: reduces frustration, boosts student performance
What’s New in Braun 6Ce?
- Incorporating AI and Data Analytics: Strengthens students’ decision-making skills by building practical visualization and tool proficiency, using real data to refine cost allocations, and connecting predictive and prescriptive analytics to budgeting, forecasting, and anomaly detection.
- Inclusive learning: Introduces a new Indigenous- focused vignette that connects core concepts to real business contexts relevant to Indigenous communities.
- Real-world examples: Adds new content highlighting how real companies use data-driven decision-making, with Canadian business examples that show analytics in managerial practice.
- Practice-Rich Pedagogy: Features a new case study and Mini Sims that provide hands-on, real-world learning opportunities for every student.
- AI Module in Accounting: Prepares students for real-world application of AI in accounting by building practical AI literacy through hands-on, AI-generated content.
These features are designed to inspire curiosity, foster inclusive dialogue, and help readers connect learning to their own unique contexts.
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