... straightforward but thoroughintroduction to accounting and finance for executives and managers whoare studying these subjects, formally, for the first time. It is an entry-leveltext to be used before ... to gain an insight into how financial performance might beimproved.The fourth part, ‘Management Accounting , covers the use ofmanagement information for decision-making purposes, as well asbudgetary ... thedisclosure of certain financial information.■The general public – information supplied, for example, to share-holders and business partners helps to inform employment andwealth creation...