Nik Herda Nik Abdullah; Krishnan, Shamala; Mohd … - In: Cogent business & management 9 (2022) 1, pp. 1-21
In the last decade, strategic management accounting (SMA) practices have garnered considerable attention from academics … and business organizations. SMA is described as the provision and analysis of management accounting data on a company … for organizations. These techniques include competitor accounting, customer accounting, strategic costing, strategic …
