Part 1 The context of management accounting: accounting for organizational control; the design of organizations; individual motivation and incentives; the management of business enterprises; controls in business organizations. Part 2 Accounting and programmed activities: accounting for decision making; budgetary planning. Part 3 Accounting for non-programmed activities: planning and control in a complex and uncertain world; performance measurement and evaluation; rewarding managerial performance; interdependence and transfer pricing; the capital investment decisions in the multidivisional company. Part 4 A framework for analysis: accounting for management control. Part 5 Case studies.