Strategic Management Accounting Development during Last 30 Years

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.

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Year of publication:	2012
Authors:	Šoljaková, Libuše
Published in:	European Financial and Accounting Journal. - Prague : University of Economics, Faculty of Finance and Accounting, ISSN 1805-4846. - Vol. 7.2012, 2, p. 24-35
Publisher:	Prague : University of Economics, Faculty of Finance and Accounting
Subject:	Target Costing \| Strategic Management Accounting \| Management Accountant \| Life Cycle Costing \| Business Strategy \| Accounting Information

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.18267/j.efaj.8 [DOI] 859145212 [GVK] hdl:10419/109889 [Handle] RePEc:prg:jnlefa:v:2012:y:2012:i:2:id:8:p:24-35 [RePEc]
Classification:	M41 - Accounting
Source:	EconStor

Persistent link: https://www.econbiz.de/10010512904