This book explains how accounting information is used by non-financial managers. Preface, Acknowledgements, Context of Accounting, Introduction to Accounting, Accounting and Its Relationship to Shareholder Value and Business Structure, Recording Financial Transactions and the Limitations of Accounting, Management Control and Management Accounting and Its Rational-Economic Assumptions, Interpretive and Critical Perspectives on Accounting and Decision-Making, Interpretive and Critical Perspectives on Accounting and Decision-Making, The Use of Financial Statements for Decision-Making, Constructing Financial Statements and the Framework of Accounting, Interpreting Financial Statements and Alternative Theoretical Perspectives, Interpreting Financial Statements Under International Financial Reporting Standards (IFRSs), Governance and the Operating and Financial Review (OFR): Understanding the Context of Accounting, Using Accounting Information for Decision-Making and Planning and Control, Marketing Decisions, Operating Decisions, Supporting Information, Index.