its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting … importance of the reliability of accounting information provided by both of them for the solid foundation of strategic decisions …-term advantages. The article closes with the authors’ conclusions on the importance of obtaining accurate accounting information and …

many have claimed that performance measurement based on accounting systems are no more sufficient. Main goal of study is to … investment decisions of the company. It is well accepted that selecting performance measures in financial management is a … challenge and performance measurement play a key role in running an organization. For a long time, managers had firstly used …

gefunden werden kann. Im Mittelpunkt stehen folgende Themen: " Entwurf einer geschlossenen Kostenmanagement …-Konzeption " Stellung der Lebenszyklusrechnung im internen Rechnungswesen im Vergleich zur Kosten- und Investitionsrechnung …

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …