Management

Strategic Management Accounting: Lots in a Name?

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Despite its thirty year history, strategic management accounting has yet to establish itself as a core element of managerial accounting. That it has the capacity to do so is immediately apparent from the term itself, which in turn explains its continuing appeal for those attracted to developing and promoting it. The purpose of this paper is to suggest that by reconceptualising strategic management accounting as ‘accounting for strategic management’ it may be possible to better realise its potential. The paper is in very large part a literature review, in the course of which the accounting for strategic management perspective is explicated. A number of precursors in the extant strategic management accounting literature are also revisited. Central to this reformulation of strategic management accounting is the understanding that the accounting aspects of accounting for strategic management will differ radically from those normally associated with that designation.

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Series Title

Strategic Management Accounting: Lots in a Name?

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Publisher

: ., 2010

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Language

English

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NONE

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Subject(s)

strategic Management

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