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...

La remise en cause du processus budgétaire s’est intensifiée ces dernières années et a parfois conduit à la suppression du budget. Les premiers cas d’entreprise gérant sans budget peuvent être maintenant analysés afin de mieux comprendre les enjeux et le degré de nouveauté des...

Budgetary control is assumed to have many roles. So, these numerous roles can cause discrepancies. But is budgetary control used for every role we assume? To answer this question, we studied the history of budgets and interpreted its uses with the Goold and Campbell's strategic management model.

The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We’re presenting in...

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...

Most Real Estate Property Management Companies (PMC) in most cases struggles with service charge funds (SCF) to provide amenities for tenants living in their serviced apartments after budget has been carefully prepared and approved and payments made by occupants. This paper investigated the...