This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was...