Carlsson-Wall, Martin; Kraus, Kalle; Lind, Johnny - In: Accounting and Business Research 45 (2015) 1, pp. 27-54
This paper provides a conceptual comparison between the 'mainstream strategic management accounting' literature, the 'accounting and strategising' literature and 'strategic management accounting (SMA) in close inter-organisational relationships'. It concludes that 'SMA in close...