Welcome to Emory University’s Goizueta Business School. Our goal is to make a positive impact on society by developing future leaders through our suite of undergraduate, MBA, and PhD degree programs, and our tailored non-degree courses; and by creating and disseminating impactful knowledge and insights.

Emory University, Goizueta Business School

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Enron: what happened and what we can learn from it

The evolving accounting standards for special purpose entities and consolidations

Managerial accounting focuses on using financial and nonfinancial information by managers and associates of a firm to make strategic, organizational, and operational decisions. Our book provides a framework for identifying and analyzing decision alternatives and for evaluating success or failure in accomplishing such organizational goals. Although accountants are important in the managerial accounting process, managerial accounting is more about managerial tools than processes. In our era of global competition, continuous improvement, process reengineering, and employee empowerment; the tools of managerial accounting are used by decision makers at all levels, rather than just by "managers." One goal of our book is to introduce students to this reality. Our book is written for all students-not just accounting students. We place managerial accounting in a broad business context, relating it to other business areas. We also avoid details that are appropriate for advanced cost accounting books. Like the trunk of a tree, our book serves as a strong base for students' future knowledge growth and as a means of unifying the branches of business management. We emphasize the use of managerial accounting information for decision making within the context of organizational strategy. The organization and content of our book reflect our belief that students who understand the big picture are better learners, are better decision makers, and are better able to apply what they learn.

Managerial Accounting

Al has been a member of the Goizueta Business School faculty since 1980, and has held several administrative posts at Goizueta including Acting Dean, Senior Associate Dean, and Assistant Dean and Director of MBA Programs. He has been a Guest Professor on several occasions at the Helsinki School of Business and Economics in Helsinki, Finland and at Johannes Kepler University in Linz, Austria.

Al's teaching has focused on financial reporting and strategic cost management in the MBA and Executive MBA Programs. He has also taught in these areas in open enrollment and custom non-degree executive education programs. He served as Faculty Director for the Emory/LIMAK Austrian General Management Program and several other executive programs. In addition he has had consulting relationships with a variety of corporate organizations and law firms, and he served as an accounting advisor to the Enron Bankruptcy Examiner. He was a Visiting Scholar in the Atlanta office of KPMG.

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