Includes bibliographical references.

1. Introduction -- 2. Management Accounting: evolution in progress -- 3. A review of activity- based costing practice -- 4. The basics of activity based management -- 5. Activity-based cost management -- 6. Strategic management accounting -- 7. Accounting for marketing strategies -- 8. The case for brand value budgeting -- 9. Linking performance measures and competitive strategies in service business: three care studies -- 10. Management accounting in retail organization -- 11. Management accounting in local government -- 12. Capital budgeting -- 13. Successfully evaluating and controlling investments in advanced manufacturing technology -- 14. Modelling fair transfer prices where no market guidelines exist -- 15. Surveys of management accounting practice.

Merrett provides a concise but comprehensive treatment of one of the central issues in environmental management. Informed by an evolutionary political economy perspective, this text draws on a worldwide range of case studies and examples.