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Strategic management accounting practices : a literature review and opportunity for future research

Rashid, Md. Mamunur; Ali, Md. Mohobbot; Hossain, Dewan … - In: Asian journal of accounting research 6 (2021) 1, pp. 109-132

Persistent link: https://www.econbiz.de/10012493210

Strategic management accounting

Joannidès de Lautour, Vassili - 2018

Persistent link: https://www.econbiz.de/10011895659

Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises

Thu Hien Nguyen; Nguyen Tung Dao; Nguyen Tuan Anh; Cong … - In: Cogent business & management 10 (2023) 2, pp. 1-28

Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …

Persistent link: https://www.econbiz.de/10014504818

Intellectual capital and investment efficiency : the mediating role of strategic management accounting practices

Trinh Hiep Thien; Nguyen Xuan Hung - In: Cogent business & management 10 (2023) 2, pp. 1-41

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship …

Persistent link: https://www.econbiz.de/10014505091

Performance implications of the interaction between the accountants' participation in strategic decision-making and accounting capacity

Hung Quang Bui; Tu Thanh Hoai; Tran Anh Hoa; Nguyen … - In: Journal of Asian business and economic studies : JABES 30 (2023) 1, pp. 67-81

Persistent link: https://www.econbiz.de/10014252320

Cyber-Coordinating Mechanism and Strategic Management Accounting

Fu, Yuanlue - 2014

setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic … Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to …-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain …

Persistent link: https://www.econbiz.de/10014056232