David Dugdale is Emeritus Professor of Management Accounting at the University of Bristol, UK. He was awarded the CIMA Shield for services to the Institute in 2002 and a Lifetime Achievement Award by the British Accounting and Finance Association in 2014. His latest publication is Strategic Pricing and Management Accounting (Routledge, 2022).

• Preface 1. Introduction 2. Costing in the industrial revolution 3. The costing renaissance 4. Relevant costs and direct costing 5. Budgets and structure 6. Investment decision making 7. Pricing 8. The emergence of management accounting 9. Professor Kaplan and “Relevance Lost” 10. Activity-based costing 11. Theory of constraints 12. The Balanced Scorecard 13. Economic value added and and other financial metrics 14. Beyond budgeting 15. Management control systems: theory and lessons from practice 16. Pricing 17. The triple bottom line 18. The impact of technology 19. The future of finance 20. Conclusion

David Dugdale is Emeritus Professor of Management Accounting at the University of Bristol, UK. He was awarded the CIMA Shield for services to the Institute in 2002 and a Lifetime Achievement Award by the British Accounting and Finance Association in 2014. His latest publication is Strategic Pricing and Management Accounting (Routledge, 2022).

• Preface 1. Introduction 2. Costing in the industrial revolution 3. The costing renaissance 4. Relevant costs and direct costing 5. Budgets and structure 6. Investment decision making 7. Pricing 8. The emergence of management accounting 9. Professor Kaplan and “Relevance Lost” 10. Activity-based costing 11. Theory of constraints 12. The Balanced Scorecard 13. Economic value added and and other financial metrics 14. Beyond budgeting 15. Management control systems: theory and lessons from practice 16. Pricing 17. The triple bottom line 18. The impact of technology 19. The future of finance 20. Conclusion

David Dugdale is Emeritus Professor of Management Accounting at the University of Bristol, UK. He was awarded the CIMA Shield for services to the Institute in 2002 and a Lifetime Achievement Award by the British Accounting and Finance Association in 2014. His latest publication is Strategic Pricing and Management Accounting (Routledge, 2022).

• Preface 1. Introduction 2. Costing in the industrial revolution 3. The costing renaissance 4. Relevant costs and direct costing 5. Budgets and structure 6. Investment decision making 7. Pricing 8. The emergence of management accounting 9. Professor Kaplan and “Relevance Lost” 10. Activity-based costing 11. Theory of constraints 12. The Balanced Scorecard 13. Economic value added and and other financial metrics 14. Beyond budgeting 15. Management control systems: theory and lessons from practice 16. Pricing 17. The triple bottom line 18. The impact of technology 19. The future of finance 20. Conclusion