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