The course emphasizes the focus on accounting to meet the needs of managers. The material contained in the book stresses the interpretation (rather than the construction) of accounting information as well as a critical (rather than unthinking) acceptance of the underlying assumptions behind accounting. It is suitable for postgraduate and undergraduate students who are undertaking courses in accounting that do not lead to professional accreditation, and to practising non-financial managers who need a better understanding of the role of accounting in their organizations.