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This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses...
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Dans une période de restriction budgétaire, les pouvoirs publics recherchent des moyens plus efficaces et moins onéreux pour assurer les services de pêcheries. Combien dépensent les gouvernements pour la gestion des pêcheries ? Qui paie pour les services de gestion des pêcheries ? Qui...
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