1.Focus and Contrast Companies：A majority of the Focus and Contrast companies have been updated so that they reflect international companies with international locations, along with updated chapter photos and logos.

2.Management Accounting Practice：Ten MAP boxes have been revised to reflect global management accounting practices and global companies.

3.“Focus on Ethics” segments, which pose ethical dilemmas or discuss ethical issues and then ask the student for his or her opinion about the issue. Three of these segments have been revised to highlight international companies and situations.

4.“Management Accountants: In Their Own Words” ： This feature incorporates actual quotes from practicing managerial accountants. This serves as a friendly, informal teaching device designed to show students how the field is changing and highlight the accountant’s role in companies’ cross-functional management teams. Many quotes have been updated to highlight international company examples.

5.IFRS References：Where appropriate, references to IFRS 柏克萊網路書局are integrated into the text.

6.New Chapter Summaries：All of the chapter summaries have been completely rewritten, and they are now structured on the learning objectives for each chapter. In each new chapter summary, each of the chapter’s learning objectives is repeated. Then each learning objective is followed by appropriate summary content.

7.Updated Pedagogy：Many chapters include revisions of pedagogy, condensing and streamlining of explanations and addition of more current examples and references from the popular business press (e.g., The Wall Street Journal and Bloomberg BusinessWeek).

8.End-of-Chapter Assignment Material：End-of-chapter assignment material has been further modified to include international business examples.

9.Build a Spreadsheet：This popular feature has been completely revised for the ninth edition. Several exercises and problems in each chapter include an optional requirement to build an Excel spreadsheet to solve the problem.

10.Service Indus台北牙齒美白try Examples：As the service industry occupies an ever-greater role in the economy, even greater emphasis has been placed on providing examples throughout the text of real-world service-industry firms using managerial accounting information.

作者簡介

Ronald W. Hilton

現職：Cornell University

David E. Platt

現職：University of Texas at Austin