Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management
View through CrossRef
The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines. The enduring value of contextual view of management accounting and its content emphasizes power and relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management. The methodology used for this paper is descriptive and comparative based on a systematic literature review from different books and journals, especially Scopus indexed journals taken by Elsevier, emerald insight and other trustable library sources. The paper explores a comparative analysis between management accounting and strategic management accounting. Practical limitations of this paper have been mainly focused on having access to Scopus indexed journals. Also, another limitation encountered is related with electronic library which in our country is very difficult and even impossible to have free access in reading and downloading related papers. The intention was to identify similarities and differences between Strategic Management Accounting and Strategic Cost Management and also the relationship that exists between them. The paper concluded that Strategic management has as its primary goal the efficient use of all resources while focusing on the competitive advantage of an organization. Hence, SMA could be considered as an integral part of the strategic management; an interaction of the management and the SMA techniques is important for the more efficient management of an entity.
Received: 19 June 2021 / Accepted: 23 August 2021 / Published: 5 September 2021
Title: The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management
Description:
The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management.
The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them.
The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines.
The enduring value of contextual view of management accounting and its content emphasizes power and relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management.
The methodology used for this paper is descriptive and comparative based on a systematic literature review from different books and journals, especially Scopus indexed journals taken by Elsevier, emerald insight and other trustable library sources.
The paper explores a comparative analysis between management accounting and strategic management accounting.
Practical limitations of this paper have been mainly focused on having access to Scopus indexed journals.
Also, another limitation encountered is related with electronic library which in our country is very difficult and even impossible to have free access in reading and downloading related papers.
The intention was to identify similarities and differences between Strategic Management Accounting and Strategic Cost Management and also the relationship that exists between them.
The paper concluded that Strategic management has as its primary goal the efficient use of all resources while focusing on the competitive advantage of an organization.
Hence, SMA could be considered as an integral part of the strategic management; an interaction of the management and the SMA techniques is important for the more efficient management of an entity.
Received: 19 June 2021 / Accepted: 23 August 2021 / Published: 5 September 2021.
Related Results
Organization of equity accounting process technology
Organization of equity accounting process technology
Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for...
PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN
PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN
This study examines the role of corporate governance in moderating the influence of green accounting disclosure, corporate social responsibility (CSR), and firm size on the financi...
ACCOUNTІNG POLІCY AND ORGANІZATІON: ELEMENTS AND OBJECTS
ACCOUNTІNG POLІCY AND ORGANІZATІON: ELEMENTS AND OBJECTS
In the article is considered the problem of accounting policy of the enterprise, the organization of accounting, and the peculiarities of the impact on them of their objects and el...
ORGANIZATION OF ACCOUNTING AND DISTRIBUTION OF OVERALL PRODUCTION EXPENSES AT STATE ENTERPRISES OF CRIMINAL ENFORCEMENT SERVICE
ORGANIZATION OF ACCOUNTING AND DISTRIBUTION OF OVERALL PRODUCTION EXPENSES AT STATE ENTERPRISES OF CRIMINAL ENFORCEMENT SERVICE
Introduction. The basic principles and normative-legal regulation of the organization of the account, including the administrative (internal) account of the state enterprise are co...
Strategic accounting paradigm
Strategic accounting paradigm
The necessity of carrying out scientific researches of theoretical and practical direction in the field of strategic accounting is substantiated. The historical development of the ...
Koncepcje zysku w ekonomii i rachunkowości. Perspektywa MSR/MSSF
Koncepcje zysku w ekonomii i rachunkowości. Perspektywa MSR/MSSF
The concepts of profit in economics and accounting. IAS/IFRS accounting standards perspective
The nature of profit has been one of the central problems of economics and accounting...
Accounting policy in the enterprise management system
Accounting policy in the enterprise management system
The article examines the essence and role of accounting policy in the accounting management system. The importance of accounting policy in the information provision of management d...
Review of the Handbook of Accounting, Accountability and Governance edited by Garry D. Carnegie and Christopher J. Napier
Review of the Handbook of Accounting, Accountability and Governance edited by Garry D. Carnegie and Christopher J. Napier
The Handbook, edited by eminent professors of accounting Garry D. Carnegie (Australia) and Christopher J. Napier (the United Kingdom), was published by Edward Elgar Publishing Ltd ...