While the role of management accountants has traditionally been limited to the provision of useful information to … decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic … are relatively strongly involved in strategic management processes, although the level of participation varies intensely …

Strategic management originates from strategic planning and as a technique for managing all important aspects of a … company’s environment it scientifically differs from other management techniques that only seek to improve operational … effectiveness. Therefore, the empirical research first aimed to determine the influence of systematic use of strategic management …