Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Der vorliegende Beitrag zeigt, dass die Festlegung der Fertigungstiefe in der Gegenstromplanung von Strategien kein stringentes Instrument der Unternehmensführung ist. Die Top-Down und Bottom-Up Analyse über die hierarchischen Ebenen der Unternehmens-, Wettbewerbs- und Funktionalstrategie...

The paper shows how traditional organizational structures within the production sector, such as quality circles, learning groups ("Lernstatt") and project teams reflect the constructivist and postmodern concepts of strategic management with their wide ignorance of purely plan deterministic...

In the German automobile industry the vertical integration, as an indicator of value added, is on average low. Beyond the argument of relative high labour costs for manufacturing, several specific reasons for the level of vertical integration, linked to the flexibility of business administration...

Strategic Management is a concept that concerns with making decisions and taking corrective actions to achieve long term targets and goals of an organization. The importance of strategic management in a firm can be answered by analyzing relationship between strategic management and...