About 'management accounting financial accounting'|Nonprofit Accounting and Financial Management

About 'management accounting financial accounting'|Nonprofit Accounting and Financial Management

Ｍｅｍｏｒａｎｄｕｍ                ＴＯ:               Ｓｕｓａｎ               Ｔｈｏｍｐｓｏｎ,               Ａｓｓｉｓｔａｎｔ                ＦＲＯＭ:               Ｌｅｌａ               Ｋｅｅｌ,               ＥＥＣ               Ｆｉｎａｎｃｉａｌ               Ａｎａｌｙｓｔ                ＤＡＴＥ:               Ｊａｎｕａｒｙ               07,               2011                ＳＵＢＪＥＣＴ:               Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               Ｍａｎａｇｅｒｉａｌ               Ａｃｃｏｕｎｔｉｎｇ                Ｂｏｔｈ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｐｌａｙ               ａ               ｒｏｌｅ               ｉｎ               ｐｕｔｔｉｎｇ               ｔｏｇｅｔｈｅｒ               ｆｉｎａｎｃｉａｌ               ｉｎｆｏｒｍａｔｉｏｎ               ｆｏｒ               Ｅｄｄｉｓｏｎ               Ｅｌｅｃｔｒｏｎｉｃｓ               Ｃｏｍｐａｎｙ               (ＥＥＣ). Ｔｈｅｙ               ｗｉｌｌ               ｂｏｔｈ               ｈａｖｅ               ｔｈｅ               ｓａｍｅ               ｕｓａｇｅ               ｗｈｉｃｈ               ｉｓ               ｔｏ               ｐｒｅｐａｒｅ               ａｎｄ               ａｎａｌｙｚｅ               ｆｉｎａｎｃｉａｌ               ｄａｔａ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｃｏｍｐａｎｙ. Ｔｈｅ               ｐｕｒｐｏｓｅ               ｏｆ               ｂｏｔｈ               ｏｆ               ｔｈｅｓｅ               ａｃｃｏｕｎｔｉｎｇ               ｍｅｔｈｏｄｓ               ｉｓ               ｔｏ               ｐｒｏｖｉｄｅ               ｔｈｅ               ｕｓｅｒｓ               ｗｉｔｈ               ｅｎｏｕｇｈ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｏ               ｍａｋｅ               ｓｏｕｎｄ               ｅｃｏｎｏｍｉｃ               ｄｅｃｉｓｉｏｎｓ               ｒｅｇａｒｄｉｎｇ               ｔｈｅ               ｃｏｍｐａｎｙ. Ｔｈｅｒｅｆｏｒｅ,               ｂｏｔｈ               ｏｆ               ｔｈｅｓｅ               ａｃｃｏｕｎｔｉｎｇ               ｍｅｔｈｏｄｓ               ｗｉｌｌ               ｂｅ               ｖｅｒｙ               ｉｍｐｏｒｔａｎｔ               ｉｎ               ｄｅｔｅｒｍｉｎｉｎｇ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｕｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ.                Ｔｈｅ               ｒｅｌａｔｅｄ               ｒｅｐｏｒｔｓ               ｆｏｕｎｄ               ｉｎ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｓｅｒｖｅ               ｔｏ               ｃｏｍｍｕｎｉｃａｔｅ               ｅｃｏｎｏｍｉｃ               ｄａｔａ               ｓｐｅｃｉｆｉｃａｌｌｙ               ｔｏ               ｉｎｄｉｖｉｄｕａｌｓ               ｗｈｏ               ａｒｅ               ｅｘｔｅｒｎａｌ               ｔｏ               ｔｈｅ               ｃｏｍｐａｎｙ               ｔｈａｔ               ｈａｖｅ               ｃｏｎｃｅｒｎｓ               ｒｅｇａｒｄｉｎｇ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ. Ｃｏｎｖｅｒｓｅｌｙ,               ｔｈｅ               ｒｅｌａｔｅｄ               ｒｅｐｏｒｔｓ               ｆｏｕｎｄ               ｉｎ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｆｏｃｕｓ               ｏｎ               ｐｒｏｖｉｄｉｎｇ               ｆｉｎａｎｃｉａｌ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｏ               ｔｈｏｓｅ               ｗｉｔｈｉｎ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｈｏ               ａｒｅ               ｒｅｓｐｏｎｓｉｂｌｅ               ｆｏｒ               ｍａｋｉｎｇ               ｄｅｃｉｓｉｏｎｓ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               (Ａｔｋｉｎｓｏｎ,               Ｋａｐｌａｎ,               Ｍａｔｓｕｍｕｒａ,               &               Ｙｏｕｎｇ,               2007). Ａｌｓｏ,               ａｐａｒｔ               ｆｒｏｍ               ｔｈｅ               ｉｎｔｅｎｔｉｏｎａｌ               ｖｉｅｗｅｒｓ,               ｂｏｔｈ               ｏｆ               ｔｈｅｓｅ               ａｃｃｏｕｎｔｉｎｇ               ｍｅｔｈｏｄｓ               ｗｉｌｌ               ｄｉｆｆｅｒ               ａｓ               ｉｔ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅｉｒ               ｐｕｒｐｏｓｅ,               ｒｅｐｏｒｔｉｎｇ               ｆｒｅｑｕｅｎｃｙ,               ｒｅｐｏｒｔ               ｇｅｎｅｒａｔｉｏｎ,               ａｇｇｒｅｇａｔｉｏｎ               ｌｅｖｅｌ,               ｒｅｇｕｌａｔｉｏｎｓ               ｓｅｔ               ｆｏｒｔｈ,               ａｎｄ               ａｔｔｒｉｂｕｔｅ               ｋｎｏｗｌｅｄｇｅ               ｏｆ               ｅａｃｈ               (Ｇａｒｒｉｓｏｎ,               Ｎｏｒｅｅｎ,               &               Ｂｒｅｗｅｒ,               2010).                Ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｕｔｉｌｉｚｅ               ｈｉｓｔｏｒｉｃ               ｅｃｏｎｏｍｉｃ               ｄａｔａ               ｔｏ               ｃｏｍｍｕｎｉｃａｔｅ               ｔｈｅ               ｗｅｌｌ-ｂｅｉｎｇ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｐｅｒｆｏｒｍａｎｃｅ               ａｓ               ａ               ｗｈｏｌｅ. Ｔｈｉｓ               ｗｉｌｌ               ｐｒｏｖｉｄｅ               ｔｈｅ               ｅｘｔｅｒｎａｌ               ｖｉｅｗｅｒｓ,               ｓｕｃｈ               ａｓ               ｃｒｅｄｉｔｏｒｓ               ｏｒ               ｌｅｎｄｅｒｓ,               ｗｉｔｈ               ｓｐｅｃｉｆｉｃ               ｄａｔａ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｐｅｒｆｏｒｍａｎｃｅ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｓｏ               ｔｈａｔ               ｔｈｅｙ               ｃａｎ               ｍａｋｅ               ａｐｐｒｏｐｒｉａｔｅ               ｃｏｎｃｌｕｓｉｏｎｓ               ｏｎ               ｗｈｅｔｈｅｒ               ｔｏ               ｍａｋｅ               ｉｎｖｅｓｔｍｅｎｔｓ               ｉｎ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｏｒ               ｌｅｎｄ               ｍｏｎｅｙ               ｔｏ               ｔｈｅ               ｃｏｍｐａｎｙ               ｆｏｒ               ｂｕｓｉｎｅｓｓ               ｏｐｅｒａｔｉｏｎｓ. Ｐｏｔｅｎｔｉａｌ               ｉｎｖｅｓｔｏｒｓ               ｏｒ               ｌｅｎｄｅｒｓ,               ｓｕｃｈ               ａｓ               ｂａｎｋｓ,               ｗｉｌｌ               ｕｓｅ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｒｅｐｏｒｔｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ,               ｌｉｋｅ               ｔｈｅ               ｓｔａｔｅｍｅｎｔ               ｏｆ               ｉｎｃｏｍｅ,               ｂａｌａｎｃｅ               ｓｈｅｅｔ               ｓｔａｔｅｍｅｎｔ,               ａｎｄ               ｃａｓｈ               ｆｌｏｗ               ｓｔａｔｅｍｅｎｔ               ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｈｏｗ               ｗｅｌｌ               ｗｅ               ａｒｅ               ｄｏｉｎｇ               ａｓ               ｉｔ               ｒｅｌａｔｅｓ               ｔｏ               ｐｅｒｆｏｒｍａｎｃｅ. Ｔｈｅ               ｎｅｃｅｓｓａｒｙ               ｐｅｒｆｏｒｍａｎｃｅ               ｄａｔａ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｂｅｉｎｇ               ｌｏｏｋｅｄ               ａｔ               ｗｉｌｌ               ｂｅ               ｔｈｅ               ｌｉｑｕｉｄｉｔｙ,               ｐｒｏｆｉｔａｂｉｌｉｔｙ,               ａｓｓｅｔ               ａｃｔｉｖｉｔｙ,               ｍａｒｋｅｔ               ｖａｌｕｅ,               ａｎｄ               ｄｅｂｔ               ｒａｔｉｏｓ. Ｔｈｉｓ               ｄａｔａ               ｗｉｌｌ               ｐｒｏｖｉｄｅ               ｔｈｅ               ｖｉｅｗｅｒｓ               ｗｉｔｈ               ａｎ               ａｃｃｕｒａｔｅ               ｌｏｏｋ               ｉｎｔｏ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｎｄｉｎｇ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ,               ａｓ               ｗｅｌｌ               ａｓ               ｔｈｅ               ｃｏｍｐａｎｙ               ｃａｐａｂｉｌｉｔｉｅｓ               ｔｏ               ｐｅｒｆｏｒｍ               (Ａｔｋｉｎｓｏｎ,               Ｋａｐｌａｎ,               Ｍａｔｓｕｍｕｒａ,               &               Ｙｏｕｎｇ,               2007).                Ａｓ               ｐｒｅｖｉｏｕｓｌｙ               ｓｔａｔｅｄ,               ｔｈｅ               ｅｘｔｅｒｎａｌ               ｖｉｅｗｓ               ｗｉｔｈ               ｃｏｎｃｅｒｎｓ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｗｉｌｌ               ｒｅｌｙ               ｏｎ               ｆｉｎａｎｃｉａｌ               ｄａｔａ               ａｂｏｕｔ               ｔｈｅ               ｃｏｍｐａｎｙ               ｔｏ               ｍａｋｅ               ｄｅｃｉｓｉｏｎｓ. Ｉｎ               ｍａｋｉｎｇ               ｔｈｅｓｅ               ｄｅｃｉｓｉｏｎｓ               ｔｈｅｙ               ｗｉｌｌ               ｅｘａｍｉｎｅ               ｔｈｅ               ｄａｔａ               ｉｎ               ｃｏｍｂｉｎａｔｉｏｎ               ｗｉｔｈ               ｅｃｏｎｏｍｉｃ               ｉｎｆｏｒｍａｔｉｏｎ               ｇｅｎｅｒａｌ               ｔｏ               ｔｈｅ               ｃｏｍｐａｎｙ,               ｓｕｃｈ               ａｓ               ｉｎｆｏｒｍａｔｉｏｎ               ａｂｏｕｔ               ｔｈｅ               ｉｎｄｕｓｔｒｙ               ｉｎ               ｗｈｉｃｈ               ｔｈｅ               ｃｏｍｐａｎｙ               ｆｕｎｃｔｉｏｎｓ. Ｔｈｅ               ｅｘｔｅｒｎａｌ               ｖｉｅｗｅｒｓ               ｗｉｌｌ               ｈａｖｅ               ａ               ｂｒｏａｄ               ｆｏｃｕｓ               ｏｎ               ｄａｔａ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｐｅｒｆｏｒｍａｎｃｅ               ｏｆ               ｔｈｅ               ｅｎｔｉｒｅ               ｃｏｍｐａｎｙ. Ｉｎ               ａｄｄｉｔｉｏｎ,               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｏｃｅｓｓ               ｗｉｌｌ               ｏｎｌｙ               ｒｅｐｏｒｔ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｄｅａｌｉｎｇｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｔｈａｔ               ｈａｖｅ               ｔａｋｅｎ               ｐｌａｃｅ               ｉｎ               ｔｈｅ               ｐａｓｔ               (Ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               Ｍａｎａｇｅｍｅｎｔ,               2009).                Ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｐｒｅｓｅｎｔ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｄａｔａ               ｎｅｃｅｓｓａｒｙ               ｔｏ               ｉｎｔｅｒｎａｌ               ｍｅｍｂｅｒｓ,               ｓｕｃｈ               ａｓ               ｍａｎａｇｅｒｓ,               ｅｘｅｃｕｔｉｖｅｓ,               ｏｒ               ｅｍｐｌｏｙｅｅｓ,               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｈｏ               ｗａｎｔ               ｔｏ               ｃｏｎｔｉｎｕａｌｌｙ               ｉｍｐｒｏｖｅ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ. Ｔｈｉｓ               ｆｉｎａｎｃｉａｌ               ｄａｔａ               ｗｉｌｌ               ａｌｌｏｗ               ｔｈｅｍ               ｔｏ               ｍａｋｅ               ｉｎｆｏｒｍｅｄ               ｄｅｃｉｓｉｏｎｓ               ｒｅｇａｒｄｉｎｇ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ,               ｓｕｃｈ               ａｓ               ｗｉｔｈ               ｔｈｅ               ｐｒｏｃｅｓｓｅｓ               ｏｒ               ｐｒｏｄｕｃｔｓ               ｗｅ               ｐｒｅｓｅｎｔ. Ｅｖｅｎ               ｔｈｏｕｇｈ               ｔｈｉｓ               ｆｉｎａｎｃｉａｌ               ｈｉｓｔｏｒｉｃ               ｄａｔａ               ｗｉｌｌ               ｂｅ               ｕｔｉｌｉｚｅｄ               ｔｏ               ａｉｄ               ｉｎ               ｔｈｅ               ｐｒｏｃｅｓｓ               ｏｆ               ｄｅｃｉｓｉｏｎ               ｍａｋｉｎｇ               ａｎｄ               ｆｏｒ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ,               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｆｏｕｎｄ               ｉｎ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ａｃｃｕｍｕｌａｔｅｄ,               ｃｏｌｌｅｃｔｅｄ               ａｎｄ               ａｐｐｌｉｅｄ               ｔｏ               ｔｈｅ               ｐｒｏｃｅｓｓ               ｏｆ               ｄｅｃｉｓｉｏｎｓ               ｍａｋｉｎｇ               ｉｎ               ｒｅｇａｒｄｓ               ｔｏ               ｔｈｅ               ｃｕｒｒｅｎｔ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ,               ａｓ               ｗｅｌｌ               ａｓ               ｐｌａｎｎｉｎｇ               ｆｏｒ               ｔｈｅ               ｆｕｔｕｒｅ               ａｎｄ               ｃｒｅａｔｉｎｇ               ａｎｄ               ｃｏｎｔｒｏｌｌｉｎｇ               ｔｈｅ               ｂｕｄｇｅｔ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ. Ｃｏｎｔｉｎｕｏｕｓ               ｉｎｆｌｏｗ               ｏｆ               ｃｏｓｔ               ｄａｔａ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｐｒｏｄｕｃｔｉｏｎ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｉｌｌ               ａｉｄ               ｉｎｔｅｒｎａｌ               ｖｉｅｗｅｒｓ               ｗｈｅｎ               ｔｈｅｙ               ｎｅｅｄ               ｔｏ               ｄｅｖｅｌｏｐ               ａｎｄ/ｏｒ               ｃｈａｎｇｅ               ｔｈｅ               ｌｉｎｅｓ               ｏｆ               ｐｒｏｄｕｃｔｓ               ｔｈｅ               ｃｏｍｐａｎｙ               ｐｒｏｄｕｃｅｓ,               ｓｕｃｈ               ａｓ               ｗｈｅｎ               ｎｅｗ               ｔｅｃｈｎｏｌｏｇｉｅｓ               ｂｅｃｏｍｅ               ａｖａｉｌａｂｌｅ               ｉｎ               ｗｈｉｃｈ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｒ               ｐｒｏｄｕｃｔｉｏｎ               ｃｏｓｔｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｃｏｕｌｄ               ｂｅ               ｃｏｎｔｉｎｕａｌｌｙ               ｉｍｐａｃｔｅｄ               ｏｒ               ｉｎｆｌｕｅｎｃｅｄ               ｂｙ               ｅｘｔｅｒｎａｌ               ｍａｒｋｅｔｓ. Ａｌｓｏ,               ｈａｖｉｎｇ               ｄｅｔａｉｌｅｄ               ｃｏｓｔ               ｏｆ               ｐｒｏｄｕｃｔｓ               ｔｈｅ               ｃｏｍｐａｎｙ               ｍａｎｕｆａｃｔｕｒｅｓ               ｃａｎ               ｏｆｆｅｒ               ａ               ｂａｓｉｓ               ｆｏｒ               ｍａｋｉｎｇ               ｅｆｆｅｃｔｉｖｅ               ｐｒｉｃｉｎｇ               ｄｅｃｉｓｉｏｎｓ               (Ａｔｋｉｎｓｏｎ,               Ｋａｐｌａｎ,               Ｍａｔｓｕｍｕｒａ,               &               Ｙｏｕｎｇ,               2007).                Ａｓ               ｐｒｅｖｉｏｕｓｌｙ               ｓｔａｔｅｄ,               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔ               ｒｅｐｏｒｔ               ｉｎｆｏｒｍａｔｉｏｎ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｉｌｌ               ｂｅ               ｒｅｖｉｅｗｅｄ               ｂｙ               ｉｎｔｅｒｎａｌ               ｖｉｅｗｓ               ｔｏ               ｍａｋｅ               ｉｎｆｏｒｍｅｄ               ｄｅｃｉｓｉｏｎｓ               ａｂｏｕｔ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｏｐｅｒａｔｉｏｎｓ. Ｔｈｅｓｅ               ｉｎｔｅｒｎａｌ               ｖｉｅｗｅｒｓ               ｗｉｌｌ               ａｌｓｏ               ｕｓｅ               ｃｏｍｐａｎｙ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｈａｔ               ｉｓ               ｎｏｎ-ｆｉｎａｎｃｉａｌ,               ｓｕｃｈ               ａｓ               ｓａｔｉｓｆａｃｔｉｏｎ               ｒｅｌａｔｅｄ               ｔｏ               ｏｕｒ               ｃｕｓｔｏｍｅｒｓ,               ａｎｄ               ｄａｔａ               ｒｅｌａｔｅｄ               ｔｏ               ｏｕｒ               ｃｏｍｐｅｔｉｔｏｒｓ. Ａｄｄｉｔｉｏｎａｌｌｙ,               ｔｈｅ               ｐｒｏｃｅｓｓ               ｏｆ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｃｏｎｃｅｎｔｒａｔｅ               ｏｎ               ｐｒｅｓｅｎｔ               ａｎｄ               ｐａｓｔ               ｉｎｆｏｒｍａｔｉｏｎ               ｒｅｇａｒｄｉｎｇ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｕｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ,               ａｓ               ｗｅｌｌ               ａｓ               ｔｈｅ               ｆｕｔｕｒｅ               ｆｏｒｅｃａｓｔｉｎｇ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｄｅａｌｉｎｇｓ               ｔｈａｔ               ｔｈｅ               ｃｏｍｐａｎｙ               ａｎｔｉｃｉｐａｔｅｓ               (Ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               Ｍａｎａｇｅｍｅｎｔ,               2009).                Ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｔｙｐｅｓ               ｏｆ               ｒｅｐｏｒｔｓ               ｆｏｕｎｄ               ｉｎ               ｔｈｅ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｏｃｅｓｓ               ｔｈａｔ               ｍｉｇｈｔ               ｂｅ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｂｅ               ｐｒｅｓｅｎｔｅｄ               ｗｉｔｈｉｎ               ｔｈｅ               ｃｏｍｐａｎｙ               ａｒｅ               ｄｅｐａｒｔｍｅｎｔａｌ               ｂｕｄｇｅｔｓ               ａｎｄ               ｍａｉｎ               ｂｕｄｇｅｔｓ               ｆｏｒ               ｔｈｅ               ｕｐｃｏｍｉｎｇ               ｐｅｒｉｏｄ               ｏｆ               ｏｐｅｒａｔｉｏｎ,               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｐｒｏｃｅｓｓ               ｒｅｐｏｒｔｓ               ａｓ               ｉｔ               ｒｅｌａｔｅｓ               ｔｏ               ｏｕｒ               ｂｕｄｇｅｔ               ｏｎ               ｐｒｏｃｅｓｓｉｎｇ               ｓｐｅｃｉｆｉｃ               ｐｒｏｄｕｃｔｓ               ｉｎ               ｒｅｌａｔｉｏｎ               ｔｏ               ｄａｔａ               ｃｏｓｔ               ａｎｄ               ａｎａｌｙｓｉｓ,               ａｎｄ               ｎｏｎ-ｆｉｎａｎｃｉａｌ               ｄａｔａ               ｒｅｐｏｒｔｓ               ｔｈａｔ               ａｒｅ               ｕｓｅｄ               ｔｏ               ｃｏｍｍｕｎｉｃａｔｅ               ｔｈｅ               ｓｕｃｃｅｓｓｆｕｌｎｅｓｓ               ｏｆ               ａｒｅａｓ               ｓｕｃｈ               ａｓ               ｓａｔｉｓｆａｃｔｉｏｎ               ａｍｏｎｇ               ｃｕｓｔｏｍｅｒｓ               ａｎｄ               ｄａｔａ               ｒｅｌａｔｅｄ               ｔｏ               ｏｕｒ               ｃｏｍｐｅｔｉｔｏｒｓ. Ａｌｓｏ,               ｔｈｅ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｏｃｅｓｓ               ｗｉｌｌ               ｕｓｅ               ｑｕａｌｉｔａｔｉｖｅ               ｄａｔａ,               ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｑｕａｎｔｉｔａｔｉｖｅ               ｄａｔａ. Ｔｈｅ               ｓｉｇｎｉｆｉｃａｎｃｅ               ｏｆ               ｉｎｃｌｕｄｉｎｇ               ａｎｄ               ｇｉｖｉｎｇ               ｏｕｔ               ｔｈｉｓ               ｄａｔａ               ｉｓ               ｏｂｖｉｏｕｓ               ｗｈｅｎ               ｔｈｉｎｋｉｎｇ               ａｂｏｕｔ               ｔｈｅ               ｍａｎｙ               ｆａｃｔｏｒｓ               ｔｈａｔ               ｗｏｕｌｄ               ｂｅ               ｅｓｓｅｎｔｉａｌ               ｔｏ               ｋｅｅｐｉｎｇ               ｕｐ               ｔｈｅ               ｐｒｏｄｕｃｔｉｏｎ               ｏｆ               ｔｈｅ               ｐｒｏｄｕｃｔｓ               ｍａｎｕｆａｃｔｕｒｅｄ               ｂｙ               ｕｓ,               ｐａｒｔｉｃｕｌａｒｌｙ               ｉｆ               ｗｅ               ｆａｉｌ               ｉｎ               ｄｅｌｉｖｅｒｉｎｇ               ｑｕａｌｉｔｙ,               ｏｎ-ｔｉｍｅ               ｓｅｒｖｉｃｅ               ｔｏ               ｏｕｒ               ｃｕｓｔｏｍｅｒｓ               (Ｍａｎａｇｅｒｉａｌ               Ａｃｃｏｕｎｔｉｎｇ,               ｎ.ｄ.).                Ａｎｏｔｈｅｒ               ｄｉｆｆｅｒｅｎｃｅ               ｉｎ               ｔｈｅ               ｐｒａｃｔｉｃｅｓ               ｏｆ               ｍａｎａｇｅｒｉａｌ               ａｎｄ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｔｈｅ               ｄａｔａ               ｒｅｐｏｒｔｉｎｇ               ｆｒｅｑｕｅｎｃｙ               ｅｓｓｅｎｔｉａｌ               ｔｏ               ｅａｃｈ. Ｔｈｅ               ｐｅｒｉｏｄ               ｏｆ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｃｏｎｓｉｓｔｅｎｔｌｙ               ｒｅｐｏｒｔｅｄ,               ｕｓｕａｌｌｙ               ｏｎ               ａｎ               ａｎｎｕａｌ               ｏｒ               ｑｕａｒｔｅｒｌｙ               ｂａｓｉｓ. Ｔｈｅ               ｒｅｐｏｒｔｓ               ｏｆ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ａｒｅ               ｔｙｐｉｃａｌｌｙ               ｐｒｏｄｕｃｅｄ               ｏｎ               ａｎ               ａｓ               ｎｅｅｄｅｄ               ｂａｓｉｓ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ａｐｐｒｏｐｒｉａｔｅｌｙ               ｐｌａｎ               ａｎｄ               ｃｏｎｔｒｏｌ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ. Ａｌｓｏ,               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｒｅｐｏｒｔｓ               ｗｉｌｌ               ｃｏｖｅｒ               ａ               ｓｅｔ               ｔｉｍｅ               ｐｅｒｉｏｄ               ｓｏ               ｔｈａｔ               ｒｅｌｅｖａｎｃｅ               ｃａｎ               ｂｅ               ｇｉｖｅｎ               ｔｏ               ｔｈｏｓｅ               ｉｎｄｉｖｉｄｕａｌｓ               ｗｈｏ               ｎｅｅｄ               ｔｏ               ａｐｐｌｙ               ａｎｄ               ｕｓｅ               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｏ               ａｐｐｒｏｐｒｉａｔｅｌｙ               ｐｌａｎ               ａｎｄ               ｃｏｎｔｒｏｌ               ｔｈｅ               ｃｏｎｔｉｎｕｉｎｇ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ. Ｆｏｒ               ｉｎｓｔａｎｃｅ,               ａｓ               ｔｈｅ               ｃｏｍｐａｎｙ               ａｔｔｅｍｐｔｓ               ｔｏ               ａｄｖａｎｃｅ               ｔｈｅ               ｔｉｍｅｌｙ               ｐｒｏｄｕｃｔｉｏｎ               ｏｆ               ｔｈｅ               ｐｒｏｄｕｃｔｓ               ｗｅ               ｍａｎｕｆａｃｔｕｒｅ,               ａ               ｒｅｐｏｒｔ,               ｓｕｃｈ               ａｓ               ｗｅｅｋｌｙ               ｏｒ               ｍｏｎｔｈｌｙ,               ｍａｙ               ｂｅ               ｐｒｏｄｕｃｅｄ               ｔｏ               ｃｏｍｐａｒｅ               ｐｒｏｄｕｃｔｉｏｎ               ｔｉｍｅｓ               ｏｆ               ｔｈｅ               ｐａｓｔ               ｗｉｔｈ               ｐｏｓｓｉｂｌｅ               ｃｈａｎｇｅｓ               ｉｎ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｆｕｔｕｒｅ               ｐｅｒｆｏｒｍａｎｃｅ. Ｓｉｍｉｌａｒｌｙ,               ｉｎ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ａｔｔｅｍｐｔ               ｔｏ               ｏｐｅｒａｔｅ               ｗｈｉｌｅ               ｕｔｉｌｉｚｉｎｇ               ａ               ｄｅｆｅｃｔ               ｐｏｌｉｃｙ               ｏｆ               ｚｅｒｏ,               ｍａｎａｇｅｒｓ               ｍａｙ               ｃａｌｌ               ｆｏｒ               ａ               ｄａｉｌｙ               ｒｅｐｏｒｔ               ｏｆ               ｐｒｏｇｒｅｓｓ               ｏｎ               ｔｈｅ               ｄｅｆｅｃｔｉｖｅ               ｕｎｉｔｓ               ｗｅ               ｐｒｏｄｕｃｅ               ｓｏ               ｔｈａｔ               ｐｒｏｂｌｅｍｓ               ａｒｅａ               ｃａｎ               ｂｅ               ｒｅａｄｉｌｙ               ｉｄｅｎｔｉｆｉｅｄ               ａｎｄ               ｉｍｍｅｄｉａｔｅｌｙ               ａｄｄｒｅｓｓｅｄ. Ｗｉｔｈ               ｔｈａｔ               ｂｅｉｎｇ               ｓａｉｄ,               ｔｈｅ               ｐｒｏｃｅｓｓ               ｏｆ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｃｅｎｔｅｒ               ｏｎ               ｔｈｅ               ｐａｓｔ               ｄａｔａ               ａｎｄ               ｆｉｎａｎｃｉａｌ               ｄｅａｌｉｎｇｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｂｅｉｎｇ               ｃｏｎｓｉｓｔｅｎｔ               ａｎｄ               ｒｅｌｉａｂｌｅ               ｗｈｉｌｅ               ｔｈｅ               ｐｒｏｃｅｓｓ               ｏｆ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｃｅｎｔｅｒ               ｏｎ               ｔｈｅ               ｓｉｇｎｉｆｉｃａｎｃｅ               ａｎｄ               ａｐｐｒｏｐｒｉａｔｅｎｅｓｓ               ｏｆ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｐｒｏｃｅｓｓｅｓ               ｏｆ               ｏｕｒ               ｐｒｏｄｕｃｔｓ               ｓｏ               ｔｈａｔ               ｍａｎａｇｅｒｓ               ｃａｎ               ｍａｋｅ               ｄｅｃｉｓｉｏｎｓ               ｗｈｉｌｅ               ｕｓｉｎｇ               ａｎｔｉｃｉｐａｔｅｄ               ｄａｔａ               ｓｏ               ｔｈａｔ               ａｎｙ               ｉｓｓｕｅｓ               ｃａｎ               ｂｅ               ｓｐｏｔｔｅｄ               ａｎｄ               ｄｉｒｅｃｔｌｙ               ａｄｄｒｅｓｓｅｄ               (Ｇａｒｒｉｓｏｎ,               Ｎｏｒｅｅｎ,               &               Ｂｒｅｗｅｒ,               2010).                Ｔｈｅ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｒｅｐｏｒｔｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｂｅ               ｃｒｅａｔｅｄ               ｔｏ               ｃｏｍｐｌｙ               ｗｉｔｈ               ｔｈｅ               Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               (ＧＡＡＰ)               ａｎｄ               ｔｈｅｙ               ａｒｅ               ｒｅｇｕｌａｔｅｄ               ｂｙ               ｔｈｅ               Ｓｅｃｕｒｉｔｉｅｓ               ａｎｄ               Ｅｘｃｈａｎｇｅ               Ｃｏｍｍｉｓｓｉｏｎ               (ＳＥＣ). Ｔｈｉｓ               ｉｓ               ｄｏｎｅ               ｔｏ               ｅｎｓｕｒｅ               ｔｈａｔ               ａｌｌ               ｉｎｔｅｒｅｓｔｓ               ｒｅｌａｔｅｄ               ｔｏ               ｔｈｅ               ｉｎｖｅｓｔｍｅｎｔｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ａｃｔｉｖｉｔｉｅｓ               ａｒｅ               ｐｒｏｔｅｃｔｅｄ. Ｉｎ               ｃｏｎｔｒａｓｔ,               ｍａｎａｇｅｍｅｎｔ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｎｏｔ               ｅｎｆｏｒｃｅｄ               ｔｏ               ｃｏｍｐｌｙ               ｗｉｔｈ               ａｎｙ               ｒｅｇｕｌａｔｉｏｎｓ               ａｎｄ               ｉｓ               ｓｔａｎｄａｒｄｉｚｅｄ               ｏｎｌｙ               ｂｙ               ｔｈｅｏｒｉｅｓ               ｏｆ               ｅｔｈｉｃｓ. Ｔｈｉｓ               ｉｓ               ｂｅｃａｕｓｅ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｐｒｅｓｅｎｔｅｄ               ｂｙ               ｍａｎａｇｅｍｅｎｔ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｐｒｏｐｏｓｅｄ               ｆｏｒ               ｉｎｔｅｒｎａｌ               ｖｉｅｗｅｒｓ               ａｎｄ               ｉｓ               ｎｏｔ               ａｖａｉｌａｂｌｅ               ｔｏ               ｔｈｅ               ｐｕｂｌｉｃ               ｌｉｋｅ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｐｒｅｓｅｎｔｅｄ               ｉｎ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               (Ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               Ｍａｎａｇｅｍｅｎｔ,               2009). Ｒｅｇｕｌａｔｉｏｎｓ               ｒｅｌａｔｉｖｅ               ｔｏ               ｒｅｐｏｒｔｉｎｇ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｂｅ               ｓｅｔ               ｂｙ               ｍａｎａｇｅｍｅｎｔ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｓｏ               ｔｈａｔ               ｔｈｅ               ｃｏｎｔｅｎｔ               ｃａｎ               ｂｅ               ｕｓｅｄ               ｔｏ               ｍａｋｅ               ｉｎｆｏｒｍｅｄ               ｄｅｃｉｓｉｏｎｓ               ｒｅｇａｒｄｉｎｇ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ. Ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｌｉｋｅ               ａ               ｔｏｏｌ               ｆｏｒ               ｐｌａｎｎｉｎｇ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｓｔｒａｔｅｇｉｃａｌｌｙ               ｂｙ               ｃｏｌｌｅｃｔｉｎｇ               ｄａｔａ               ｔｏ               ｂｅ               ｕｓｅｄ               ｂｙ               ｍａｎａｇｅｍｅｎｔ               ｏｒ               ｏｔｈｅｒ               ｖｉｅｗｅｒｓ               ｔｏ               ｐｌａｎ,               ｏｒｇａｎｉｚｅ,               ｓｔａｆｆ,               ｄｉｒｅｃｔ,               ａｎｄ               ｃｏｎｔｒｏｌ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎａｌ               ａｃｔｉｖｉｔｉｅｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               Ｉｎ               ａｄｄｉｔｉｏｎ,               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｂｅ               ｍｏｒｅ               ｃｏｌｌｅｃｔｉｖｅ               ｉｎ               ｇａｔｈｅｒｉｎｇ               ｒｅｐｏｒｔｓ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｏｐｅｒａｔｉｎｇ               ｔｈｅ               ｂｕｓｉｎｅｓｓ. Ｔｈｅｓｅ               ｒｅｐｏｒｔｓ               ｗｉｌｌ               ｉｎｃｌｕｄｅ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｄｅｐａｒｔｍｅｎｔｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ,               ａｓ               ｗｅｌｌ               ａｓ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｐｒｏｄｕｃｔｓ               ｗｅ               ｍａｎｕｆａｃｔｕｒｅ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｂｅ               ａｂｌｅ               ｔｏ               ｍａｋｅ               ｐｒｏｐｅｒ               ｄｅｃｉｓｉｏｎｓ               ｒｅｇａｒｄｉｎｇ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               (Ｇａｒｒｉｓｏｎ,               Ｎｏｒｅｅｎ,               &               Ｂｒｅｗｅｒ,               2010).                Ｔｏ               ｃｏｎｃｌｕｄｅ,               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ａｂｏｕｔ               ｒｅｐｏｒｔｉｎｇ               ｓｔａｔｉｓｔｉｃａｌ               ｆｉｎａｎｃｉａｌ               ｎｕｍｂｅｒｓ               ｗｈｉｌｅ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｖｏｌｖｅｓ               ｇｅｎｅｒａｔｉｎｇ               ｒｅｐｏｒｔｓ               ｆｏｒ               ｍａｋｉｎｇ               ａｐｐｒｏｐｒｉａｔｅ               ｄｅｃｉｓｉｏｎｓ               ｔｏ               ａｃｈｉｅｖｅ               ｏｐｔｉｍａｌ               ｒｅｓｕｌｔｓ               ｒｅｇａｒｄｉｎｇ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｐｅｒｆｏｒｍａｎｃｅ. Ｍｏｒｅｏｖｅｒ,               ｔｈｅ               ｄａｔａ               ｉｎｃｌｕｄｅｄ               ｉｎ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｒｅｐｏｒｔｅｄ               ｓｐｏｒａｄｉｃａｌｌｙ,               ｂｕｔ               ａｔ               ａ               ｍｉｎｉｍｕｍ               ｔｈｅ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｒｅｐｏｒｔ               ｉｔ               ａｎｎｕａｌｌｙ. Ｃｏｎｖｅｒｓｅｌｙ,               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｐｅｒｉｏｄ               ｏｆ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｍｕｓｔ               ｂｅ               ｃｏｎｔｉｎｕａｌ               ｔｏ               ｅｘａｍｉｎｅ               ｔｈｅ               ｐａｓｔ,               ｐｒｅｓｅｎｔ,               ａｎｄ               ｆｕｔｕｒｅ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｐｅｒｆｏｒｍａｎｃｅ               ｓｏ               ｔｈａｔ               ｔｈｅ               ｄｅｃｉｓｉｏｎ               ｍａｋｉｎｇ               ｐｒｏｃｅｓｓ               ｃａｎ               ｂｅ               ｅｎｈａｎｃｅｄ               ｔｏ               ｅｎｓｕｒｅ               ｆｉｎａｎｃｉａｌ               ｓｕｃｃｅｓｓ               ｏｆ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               (Ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               Ｍａｎａｇｅｍｅｎｔ,               2009). Ｅｖｅｎ               ｔｈｏｕｇｈ               ｔｈｅｒｅ               ａｒｅ               ｍａｎｙ               ｄｉｆｆｅｒｅｎｃｅｓ               ｂｅｔｗｅｅｎ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｔｈｅｙ               ａｒｅ               ｓｔｉｌｌ               ｂｏｔｈ               ｃｒｉｔｉｃａｌ               ｔｏ               ｔｈｅ               ｃｏｎｔｉｎｕｉｎｇ               ｓｕｃｃｅｓｓ               ｏｆ               ｔｈｅ               ｏｐｅｒａｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ. Ｔｈｅｒｅｆｏｒｅ,               ｉｎ               ｍｙ               ｏｐｉｎｉｏｎ,               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｉｌｌ               ｂｅ               ｔｗｏ               ｍａｉｎ               ｂｒａｎｃｈｅｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｔｈａｔ               ｔｈｅ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｕｔｉｌｉｚｅ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｈｅａｌｔｈ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ.                Ｒｅｆｅｒｅｎｃｅｓ                Ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               Ｍａｎａｇｅｍｅｎｔ. (2009). Ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｖｓ. ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               -               ｄｉｆｆｅｒｅｎｃｅｓ               ｂｅｔｗｅｅｎ               ｆｉｎａｎｃｉａｌ               ａｎｄ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ. Ｒｅｔｒｉｅｖｅｄ               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ａｃｃｏｕｎｔｉｎｇｆｏｒｍａｎａｇｅｍｅｎｔ.ｃｏｍ/ｆｉｎａｎｃｉａｌ_ａｃｃｏｕｎｔｉｎｇ_ｖｓ_ｍａｎａｇｅｒｉａｌ_ａｃｃｏｕｎｔｉｎｇ.ｈｔｍ                Ａｔｋｉｎｓｏｎ,               Ａ.,               Ｋａｐｌａｎ,               Ｒ.,               Ｍａｔｓｕｍｕｒａ,               Ｅ.,               &               Ｙｏｕｎｇ,               Ｓ. (2007). Ｍａｎａｇｅｍｅｎｔ               ａｃｃｏｕｎｔｉｎｇ. (5ｔｈ               ｅｄ.). Ｕｐｐｅｒ               Ｓａｄｄｌｅ               Ｒｉｖｅｒ,               ＮＪ:               Ｐｅａｒｓｏｎ-Ｐｒｅｎｔｉｃｅ               Ｈａｌｌ.                Ｇａｒｒｉｓｏｎ,               Ｒ.,               Ｎｏｒｅｅｎ,               Ｅ.,               &               Ｂｒｅｗｅｒ,               Ｐ. (2010). Ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ,               (13ｔｈ               ｅｄ.). Ｎｅｗ               Ｙｏｒｋ,               ＮＹ:               ＭｃＧｒａｗ-Ｈｉｌｌ               Ｉｒｗｉｎ.                Ｍａｎａｇｅｒｉａｌ               Ａｃｃｏｕｎｔｉｎｇ,               (ｎ.ｄ). Ｒｅｔｒｉｅｖｅｄ               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｃｐａｆｉｎｄｅｒ.ｃｏｍ/ａｃｃｏｕｎｔｉｎｇ/ｍａｎａｇｅｒｉａｌ-ａｃｃｏｕｎｔｉｎｇ.ｈｔｍｌ

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