Managerial Accounting (Manual) by Garisson Noreen

Managerial accounting is concerned with providing information to managers for use within the organization. Financial accounting is concerned with providing information to stockholders, creditors, and others outside of the organization.

Essentially, managers carry out three major activities in an organization: planning, directing and motivating, and controlling. All three activities involve decision making.

The Planning and Control Cycle involves formulating plans, implementing plans, measuring performance, and evaluating differences between planned and actual performance. A line position is directly related to the achievement of the basic objectives of the organization.
A staff position is not directly related to the achievement of those objectives; rather, it is supportive, providing services and assistance to other parts of the organization.

Book: Managerial Accounting by Garrison Noreen Manual (Download)