Purpose – To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach – Survey data collected in Slovenia has been benchmarked to...

Purpose – The purpose of this paper is to investigate the effectiveness of different configurational archetypes of strategy and strategic management accounting and to appraise how management accounting's horizontal and vertical alignment with strategy can facilitate performance....

In order to meet the Kyoto Protocol's greenhouse gas emissions targets, the EU has implemented an Emissions Trading Scheme (EU ETS) as a cornerstone of its climate policy. The main attribute of this mechanism is its inherent flexibility. It offers companies the possibility of tailoring a carbon...

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 decision-making processes. The findings based on a survey of...

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 decision-making processes. The findings based on a survey of...

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 decision-making processes. The findings based on a survey of...

The last few years have seen a growing interest in strategic management accounting (SMA). Following a consideration of what accounting techniques may comprise SMA, the results of a questionnaire survey investigating the incidence of 17 SMA techniques are reported. Data from 108 large Slovenian...

In order to meet the Kyoto Protocol’s greenhouse gas emissions targets, the EU has implemented an Emissions Trading Scheme (EU ETS) as a cornerstone of its climate policy. The main attribute of this mechanism is its inherent flexibility. It offers companies the possibility of tailoring a...