Cost Accounting: Accounting and Control by Don R. Hansen, Maryanne M. Mowen

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Synopsis

Integrating functional and activity based approaches, this textbook introduces the basic concepts and tools of cost management information systems, and compares the different approaches as they are applied to costing, control, and decision making. The Oklahoma State University professors discuss product and service costing, productivity measurement, the costs of quality, capital investment, and the theory of constraints. Annotation ©2004 Book News, Inc., Portland, OR

Biography

Dr. Don R. Hansen is Professor of Accounting at Oklahoma State University. He received his PhD from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in accounting and engineering journals including THE ACCOUNTING REVIEW, JOURNAL OF MANAGEMENT RESEARCH, ACCOUNTING HORIZONS, and IIE TRANSACTIONS. He also served on the editorial board of THE ACCOUNTING REVIEW. His outside interests include taking part in family and church activities, reading, watching movies, watching sports, and studying Spanish.

Dr. Maryanne M. Mowen is Associate Professor of Accounting at Oklahoma State University. She received her PhD from Arizona State University. With degrees in economics and history, Dr. Mowen brings a unique interdisciplinary perspective to teaching and writing in both cost accounting and management accounting. Her research interests include management accounting, behavioral decision theory, and Sarbanes-Oxley compliance, and she teaches an ethics course about the impact of Sarbanes-Oxley on the accounting profession. She has published articles in journals such as DECISION SCIENCE, JOURNAL OF ECONOMIC PSYCHOLOGY, and JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. Dr. Mowen has served as a consultant to midsized and Fortune 100 companies and works with corporate controllers on management accounting issues. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and solving crossword puzzles.