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La 4e de couverture indique "Que ce soit d'un point de vue économique, social, environnemental ou même sanitaire, le gâchis est partout. Il est à la croisée de la plupart des maux actuels : pollution, réchauffement climatique, raréfaction des ressources, de la biodiversité et impacts sur...
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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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