Managing international research projects in the academic field is far from being easy. Apart from the problems of language and semantics, it requires awareness not only of cultural differences but also of the different phases of such projects. The authors analyse and elaborate on each of these...

This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses...