摘要:In the book entitled Management Accounting: Information for Decision Making and Strategy Execution, authors Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., and Young, S. M. analyse comprehensively and in detail important issues related to the process of providing managers and employees with fi nancial and non- fi nancial information related to decision making and resource allocation, in accordance with a company's strategies as well as the process of the monitoring and evaluation of performances