Part I Context of Accounting. Part I describes the context and role of accounting in business and provides some theoretical frameworks. It is hoped that this will offer a foundation for readers’ understanding that accounting is more than a technical subject and is grounded in competing theories | Paul M. Collier ACCOUNTING MANAGERS Interpreting accounting information for decision-making Accounting for Managers Interpreting accounting information for decision-making Paul M. Collier Aston Business School Aston University .
