Work

Strategic Management Accounting Development during Last 30 Years

Year: 2012

Type: article

Abstract: This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirical research.

Source: European Financial and Accounting Journal

DOI: 10.18267/j.efaj.8

Author: Libuše Šoljaková

Institution: Prague University of Economics and Business

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

Funder: Vysoká Škola Ekonomická v Praze

OpenAlex ID: W159314761