Managerial Accounting

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Managerial Accounting by James Jiambalvo is intended to teach the fundamental ideas of managerial accounting and motivate students to learn by connecting concepts and techniques to the real world. Recognizing that most students will become managers rather than accountants, the author focuses on the decision-making analysis process.

The new Fourth Edition includes:

  • Decision Making/Incremental Analysis and You Get What You Measure, have been expanded and both are now included in every chapter.
  • Extensive new Links to Practice show the real-world relevance of the material.
  • Expanded discussion of information flows up and down the value chain in Chapter 1.
  • Chapter 2  has a comprehensive example of Job-Order Costing for a service company (a call center in India).
  • Chapter 6 has a new comprehensive example of the impact of Activity-Based Costing (ABC) on product profitability analysis.
  • In keeping with the focus on future managers versus future accountants, Chapter 8 discusses customer profitability analysis to help managers identify risk.


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