Term Page
2x2 matrix approach 171
accessibility 276
accountability 200
accountants 13
accounting information 237
Accounting Professional and Ethical Standards Board (APESB) 27
accounting responsibility 106
accounting system 28
accounting system 246
accounting-based measures (deficiencies) 181
accuracy 65
accurate costing 308
acquisition strategy 29
activity mapping 308 308
activity value analysis 346
activity-based budgeting (ABB) 139
activity-based costing (ABC) 303
activity-based costing (ABC) 343
activity-based costing (ABC) - benefits 308
activity-based costing (ABC) - cost drivers 306
activity-based costing (ABC) - customer profitability analysis 370
activity-based costing (ABC) - implementing 309
activity-based costing (ABC) - indirect cost allocation 310
activity-based costing (ABC) - time-driven 316
activity-based costing (ABC) - value engineering 306
activity-based costing (ABC) systems 205
activity-based management (ABM) 303
activity-based management (ABM) 343
activity-based management (ABM) 352
activity-on-arrow network diagram 187
activity-on-node network diagram 187
agency theory 240
aggregation method 61
AICPA (American Institute of Certified Public Accountants) 45
alliances 29
American Institute of Certified Public Accountants (AICPA) 45
amortisation 174
APEC (Asia Pacific Economic Cooperation) 23
Asia Pacific Economic Cooperation (APEC) 23
ASX Corporate Governance Council 236
ATO (Australian Taxation Office) 266
Australian Competition and Consumer Commission (ACCC) 328
Australian Securities and Investments Commission (ASIC) 326
Australian Taxation Office (ATO) 266
average accounting rate of return (AARR) 179
balanced scorecard (BSC) 11
balanced scorecard (BSC) 56
balanced scorecard (BSC) 63
balanced scorecard (BSC) 167
balanced scorecard (BSC) 254
balanced scorecard (BSC) 280
balanced scorecard (BSC) - criticisms 255
,Basel Accords 19
benchmarking 281
benchmarking - external (industry) 282
benchmarking - internal 282
benchmarking - problems 283
beyond budgeting (BB) 141
big data 25
big data 69
big data 266
Boston Consulting Group Growth 37
bottom-up approach 133
BPM (Business Process Management) 344
BSC (Balanced Scorecard) 11
budgetary control 137
budgetary slack 134
budgeted balance sheet 115
budgeted income statement 114
budgeting process 104
budgets 100
budgets 149
budgets - activity-based 139
budgets - alternative approaches 137
budgets - behavioural aspects 132
budgets - beyond budgeting 141
budgets - bottom-up approach (participative) 133
budgets - decentralised organisations 116
budgets - external and internal factors 108
budgets - incremental 138
budgets - international organisations 110
budgets - limiting factors 103
budgets - managing without 141
budgets - participative 132
budgets - planning and control 107
budgets - project 192
budgets - top-down approach (participative) 133
budgets and forecasts 101
business case 163
business cycle 41
business environment 38
business environment 267
business environments 99
business intelligence 70
business model 29
business model canvas 253
business partner 13
business process management (BPM) 344
capability factors 22
capital charge 180
capital equipment 24
capital expenditure budget 115
cascading performance measures 263
cash budget 115
cash curve 332
,cash flows (forecasting) 173
cash management 115
cause-and-effect relationships 256
charitable organisations 259
Chartered Institute of Management Accountants (CIMA) 45
CIMA (Chartered Institute of Management Accountants) 45
clarity 275
cloud computing 266
Code of Ethics for Professional Accountants (CPA) 238
COGS (cost of goods sold) 113
COGS budget (Cost of Goods Sold) 113
collaborations 152
Committee of Sponsoring Organizations of the Treadway Commission (COSO) 237
competence trust 162
competitive advantage 72
competitive forces 39
completion time 149
computer-based systems 108
confidentiality 200
confidentiality 239
conflict of interest 200
conformance 236
consequences 169
constant feedback 7
constant monitoring 153
contemporary management model 141
contingency approach 254
contingency response 202
contingency theory 240
continuous budget 103
continuous improvement 343
continuous improvement (productivity measures) 351
control systems 58
control systems 240
controllability 276
core competency 35
corporate accountability 17
corporate failures 235
corporate governance 236 236
corporate memory 59
corporate social responsibility (CSR) 4
corporate social responsibility (CSR) 26
corporate social responsibility (CSR) 41
corporate social responsibility (CSR) 49
corporate strategists 1
cost centres 106
cost committed vs. cost incurred 333
cost control 18
cost control 193
cost drivers 306
cost leadership strategy 243
cost of goods sold (COGS) budget 113
cost performance index 195
, cost variance 195
cost-allocation base 125
cost-benefit analysis 276
costing systems 314
costs 94
costs 106
costs - advantages 354
costs - crash duration 190
costs - direct materials 112
costs - quality 199
costs - records 205
costs - time vs cost 195
cost-volume-profit (CVP) analysis 9
crash cost 190
crash duration 190
crashing projects 190
creators of value 14
credibility 78
critical path 189
critical path 216
critical path method (CPM) 190
critical success factor (CSF) approach 85
CRM systems 58
CSR (Corporate social responsibility) 4
cultural fluency 153
culture 278
custodian of information 79
customer focus groups 261
customer profitability analysis 370
customer relationship management (CRM) systems 58
customer value 4
customer value 324
customer value chains 302
customers - cost differences 372
customers - revenue differences 371
customers - satisfaction 226
customers - segments 375
CVP analysis (Cost-volume-profit) 9
cybernetics 245
data 45
data custodians 79
data flow diagram (DFD) 85
data mining 69
data steward 79
data warehousing 69
day-to-day activities 2
day-to-day transactions 74
decentralised organisations 115
decision support systems (DSSs) 59
decision-making process 27
decision-making process 133
decision-making process - by managers 245
decision-making process - different systems 61
2x2 matrix approach 171
accessibility 276
accountability 200
accountants 13
accounting information 237
Accounting Professional and Ethical Standards Board (APESB) 27
accounting responsibility 106
accounting system 28
accounting system 246
accounting-based measures (deficiencies) 181
accuracy 65
accurate costing 308
acquisition strategy 29
activity mapping 308 308
activity value analysis 346
activity-based budgeting (ABB) 139
activity-based costing (ABC) 303
activity-based costing (ABC) 343
activity-based costing (ABC) - benefits 308
activity-based costing (ABC) - cost drivers 306
activity-based costing (ABC) - customer profitability analysis 370
activity-based costing (ABC) - implementing 309
activity-based costing (ABC) - indirect cost allocation 310
activity-based costing (ABC) - time-driven 316
activity-based costing (ABC) - value engineering 306
activity-based costing (ABC) systems 205
activity-based management (ABM) 303
activity-based management (ABM) 343
activity-based management (ABM) 352
activity-on-arrow network diagram 187
activity-on-node network diagram 187
agency theory 240
aggregation method 61
AICPA (American Institute of Certified Public Accountants) 45
alliances 29
American Institute of Certified Public Accountants (AICPA) 45
amortisation 174
APEC (Asia Pacific Economic Cooperation) 23
Asia Pacific Economic Cooperation (APEC) 23
ASX Corporate Governance Council 236
ATO (Australian Taxation Office) 266
Australian Competition and Consumer Commission (ACCC) 328
Australian Securities and Investments Commission (ASIC) 326
Australian Taxation Office (ATO) 266
average accounting rate of return (AARR) 179
balanced scorecard (BSC) 11
balanced scorecard (BSC) 56
balanced scorecard (BSC) 63
balanced scorecard (BSC) 167
balanced scorecard (BSC) 254
balanced scorecard (BSC) 280
balanced scorecard (BSC) - criticisms 255
,Basel Accords 19
benchmarking 281
benchmarking - external (industry) 282
benchmarking - internal 282
benchmarking - problems 283
beyond budgeting (BB) 141
big data 25
big data 69
big data 266
Boston Consulting Group Growth 37
bottom-up approach 133
BPM (Business Process Management) 344
BSC (Balanced Scorecard) 11
budgetary control 137
budgetary slack 134
budgeted balance sheet 115
budgeted income statement 114
budgeting process 104
budgets 100
budgets 149
budgets - activity-based 139
budgets - alternative approaches 137
budgets - behavioural aspects 132
budgets - beyond budgeting 141
budgets - bottom-up approach (participative) 133
budgets - decentralised organisations 116
budgets - external and internal factors 108
budgets - incremental 138
budgets - international organisations 110
budgets - limiting factors 103
budgets - managing without 141
budgets - participative 132
budgets - planning and control 107
budgets - project 192
budgets - top-down approach (participative) 133
budgets and forecasts 101
business case 163
business cycle 41
business environment 38
business environment 267
business environments 99
business intelligence 70
business model 29
business model canvas 253
business partner 13
business process management (BPM) 344
capability factors 22
capital charge 180
capital equipment 24
capital expenditure budget 115
cascading performance measures 263
cash budget 115
cash curve 332
,cash flows (forecasting) 173
cash management 115
cause-and-effect relationships 256
charitable organisations 259
Chartered Institute of Management Accountants (CIMA) 45
CIMA (Chartered Institute of Management Accountants) 45
clarity 275
cloud computing 266
Code of Ethics for Professional Accountants (CPA) 238
COGS (cost of goods sold) 113
COGS budget (Cost of Goods Sold) 113
collaborations 152
Committee of Sponsoring Organizations of the Treadway Commission (COSO) 237
competence trust 162
competitive advantage 72
competitive forces 39
completion time 149
computer-based systems 108
confidentiality 200
confidentiality 239
conflict of interest 200
conformance 236
consequences 169
constant feedback 7
constant monitoring 153
contemporary management model 141
contingency approach 254
contingency response 202
contingency theory 240
continuous budget 103
continuous improvement 343
continuous improvement (productivity measures) 351
control systems 58
control systems 240
controllability 276
core competency 35
corporate accountability 17
corporate failures 235
corporate governance 236 236
corporate memory 59
corporate social responsibility (CSR) 4
corporate social responsibility (CSR) 26
corporate social responsibility (CSR) 41
corporate social responsibility (CSR) 49
corporate strategists 1
cost centres 106
cost committed vs. cost incurred 333
cost control 18
cost control 193
cost drivers 306
cost leadership strategy 243
cost of goods sold (COGS) budget 113
cost performance index 195
, cost variance 195
cost-allocation base 125
cost-benefit analysis 276
costing systems 314
costs 94
costs 106
costs - advantages 354
costs - crash duration 190
costs - direct materials 112
costs - quality 199
costs - records 205
costs - time vs cost 195
cost-volume-profit (CVP) analysis 9
crash cost 190
crash duration 190
crashing projects 190
creators of value 14
credibility 78
critical path 189
critical path 216
critical path method (CPM) 190
critical success factor (CSF) approach 85
CRM systems 58
CSR (Corporate social responsibility) 4
cultural fluency 153
culture 278
custodian of information 79
customer focus groups 261
customer profitability analysis 370
customer relationship management (CRM) systems 58
customer value 4
customer value 324
customer value chains 302
customers - cost differences 372
customers - revenue differences 371
customers - satisfaction 226
customers - segments 375
CVP analysis (Cost-volume-profit) 9
cybernetics 245
data 45
data custodians 79
data flow diagram (DFD) 85
data mining 69
data steward 79
data warehousing 69
day-to-day activities 2
day-to-day transactions 74
decentralised organisations 115
decision support systems (DSSs) 59
decision-making process 27
decision-making process 133
decision-making process - by managers 245
decision-making process - different systems 61
