Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey
Year: 2007
Type: report
Study design: Observational Study
Abstract: 2Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey Several different approaches to Strategic Management Accounting (SMA) can be found in the literature of management ac counting since Simmonds (1981) coined the term. However, there is a little survey research about SMA practice, with the exception of the studies of Guilding et al. (2000) and Cravens & Guilding (2001). The paper aims to enrich the fragmented knowledge on t he topic by a contingency research study based on an internet questionnaire survey on Italian companies. The study focuses on the characteristics at the heart of SMA techniques that may help in classifying and grouping them and on the investigation of vari ables that may influence/explain the use of SMA techniques within companies. Company size, industry and strategy (in the sub-dimensions of pattern, mission and positioning) are the variables considered in the exploration.
Authors: Lino Cinquini, Andrea Tenucci
Institution: Scuola Superiore Sant'Anna
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2126005162