This paper examines a theoretical exposition of strategic management accounting practices in a competitive environment … of extant literature on the concept of strategic management accounting, forms of strategic management accounting and the … role of strategic management accounting in developing competitive strategies, was made. It was revealed from our analysis …

higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

These notes discuss four different accounting tools to manage an organisation's strategy: budgets, incentive contracts …, cost accounting, and the balanced scorecard. The first one, budgets, are a quantitative expression of a business plan for a … responsible for managing a subset of the budget. Cost accounting is the domain of the accountants. Product cost calculations are a …

, appears to represent a proactive and appropriate path forward. Linking to this, strategic management accounting, representing … an inclusion of management accounting professionals in the decision making process, is a logical extension and addition … to this theory. Decisions require timely and accurate data, and in a world that increasingly evaluates businesses based …

Previous research in the literature often investigated the associations between management accounting systems and the …' performance while having management accounting tools as mediators. Management accounting systems are classified as traditional and … strategic management accounting themes. Each theme, of course, implements different accounting tools. This article explores the …

Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship …