清华会计学系列英文版教材：管理会计（第6版）

AnthonyA.Atkinson，AprofessorintheSchoolofAccountancyattheUruversityofWaterloo，AnthonyA.AtkinsonreceivedabachelorofcommerceandM.B.A.degreesfromQue~n-sUruversityinKingston，Ontario，andM.S.andPh.D.degreesinindustrialadministra-honfromCamegie-MellonUniversityinPittsburgh.HeisafellowoftheSocietyofManagementAccountantsofCanadaandhaswrittenorcoauthoredtwotexts，vari-ousmonographs，andmorethan35articlesonperformancemeasurementandcost-ing.In1989，theCanadianAcademicAccountingAssoaahonawardedAtkinsontheHaimFalkPrizeforDistinguishedContributiontoAccountingThoughtforhismono-graphthatstudiedtransferpricingpracticeinsixCanadiancompanies.HehasservedontheeditorialboardsoftwoprofessionalandfiveacademicjoumalsandisapasteditoroftheJournalofManagementAccountingResearch.AtkinsonalsoservedasamemberoftheCanadiangovernment'sCostStandardsAdvisoryCommittee，forwluchhedevelopedthecostingprinciplesitnowrequiresofgovernmentcontractors.RobertS.Kaplan，RobertS.KaplanisBakerFoundationProfessorattheHarvardBusinessSchool，wherehehastaughtfor27years.Previously，heservedonthefacultyandasDeanoftheTepperBusinessSchooylatCarnegie-MellonUniversity.KaplanreceivedaB.S.andM.S.inelectricalengineeringfromM.I.T.，andaPh.D.inoperationsresearchfromCornellUniversity.Kaplanhasdoneextensivewriting，teaclung，andconsultingonlinkingcostandperformancemanagementsystemstostrategyimplementation.Hehashelpedtodevelopbothactivity-basedcYostingandtheBalancedScorecard.His14bookshavebeentranslatedinto28languages.Kaplan'smostrecentbooksareTheExecutionPremiumwithDavidNortonandTime-DrivenActivity-BasedCostingwithStevenArtderson.Hehasalsoauthoredorcoauthored21HarvardBusinessReviewarticlesandmorethan100othersinacademicandprofessionaljournals.KaplanwasinductedintotheAccountingHallofFamein2006andreceivedtheLifetimYe'ContributionAwardfromtheManagementAccountingSectionoftheAmericanAccountingAssociationinJanuary2006.In2008，hiscoauthoredbook，RelevanceLost：TheR/seandFallofManagementAccounting，receivedtheAAASeminalContributiontoAccountingLiteratureAward.HisarticlesandbookshavealsobeenrecognizedwithseveralWildmanMedalandAAANotableContributionstoAccountingLiteratureAwards.KaplanreceivedtheOutstandingAccountingEducatorAwardin1988fromtheAmericanAccountingAssociation（AAA），the1994CIMAAwardfromtheCharteredInstituteofManagementAccountants（UK）for"OutstandingContributionstotheAccountancyProfession，”andthe2001DistinguishedServiceAwardfromtheInstituteofManagementAccountants（IMA）forcontributionstothepracticeandacademiccommunity.EllaMaeMatsumura，EllaMaeMatsumuraisanassociateprofessorintheDepartmentofAccountingandInformationSystemsintheSchoolofBusinessattheUniversityofWisconsin-Madison，andisaffiliatedwiththeuniversity'sCenterforQuickResponseManufacturing.ShereceivedanA.B.inmathemahcsfromtheUniversityofCalifomia，Berkeley，andM.Sc.andPh.D.degreesfromtheUniversityofBritishColumbia.MatsumurahaswontwoteachingexcellenceawardsattheUruversityofWisconsin-Madisonandwaselectedasalifetimefellowoftheuniversity'sTeachingAcademy，formedtopromoteeffectiveteaclung.SheisamemberoftXeuruversityteamawardedanIBMTotalQualityManagementPartnershipgranttodevelopcurriculumfortotalqual：itymanagementeducation.ProfessorMatsumurawasaco-winnerofthe2010NotableContributionstoManagementAccountingLiteratureAward.ShehasservedinnumerousleadershippositionsintheAmericanAccountingAssoaation（AAA）.ShewascoeditorofAccountingHorizonsandhaschairedandservedonnumerousAAAcommittees.Shehasbeensecretary-treasurerandpresidentoftheAAA'sManagementAccountingSechon.HerpastYandcurrentresearcharticlesfocusondeasionmaking，perfor-manceevaluation，compensation，supplychainrelationships，andsustainability.Shecoauthoredamonographoncustomerprofitabilityanalysisincreditunions.