Management

In search of strategic management accounting: theoretical and field study perspectives

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Despite being introduced into the literature as a potentially exciting development over 20 years ago, there is
still little or no agreement about what constitutes strategic management accounting (SMA). The term itself is open
to a number of interpretations, something that is reflected in the varied nature of the research associated with it.
In our view, however, SMA is best understood as a generic approach to accounting for strategic positioning. It
is defined by an attempt to integrate insights from management accounting and marketing management within a
strategic management framework. To date, the attribute costing technique has been the most compelling development
within SMA. Its focus on costing the benefits associated with products and their attributes necessitates contributions
from both disciplines. The findings of an exploratory field study of practices at the interface between management
accounting and marketing management affirm SMA’s limited impact on practice in the UK. In those cases where
interfunctional cooperation is most advanced, there are indications that a new subset of SMA developments may be
emerging as accountants and marketers begin to measure the performance of brands.

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Detail Information

Series Title

In search of strategic management accounting: theoretical and field study perspectives

Call Number

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Publisher

: Elsevier Ltd.., 2003

Collation

1-24

Language

English

ISBN/ISSN

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Classification

NONE

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Accounting

Specific Detail Info

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