This text’s great achievement has been to place management accounting in its proper context within a realistic management control system. Without ignoring the technical side of management accounting, the authors demonstrate vividly that the behavioural and organizational aspects are of equal importance. ‘The beauty of the book is its completeness and coherence. It is eminently accessible to students and can be used equally as a self-contained unit in second year teaching or as the foundation for part of a third year course ... - It deserves the attention of anybody teaching management accounting on degree courses and is strongly recommended for consideration for adoption for second and third year courses.’ British Accounting Review