STRATEGIC MANAGEMENT ACCOUNTING During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Adapting to the changing needs of business in the 1990's is one of the main challenges facing management accountants today. One dramatic change, in how many organisations operate, is the growing shift towards strategic alliances and partnering agreements with suppliers. However, there is still no comprehensive framework as to what constitutes strategic management accounting. Basically …
showed first 75 words of 2705 total

showed last 75 words of 2705 total
…Marques, Financial Management (CIMA), February 2002, p32. Kaplan Robert and Johnson Thomas, (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press Lord, B.R. (1996), Strategic Management Accounting: the emperor's new clothes? Management Accounting Research, 7, pp.347-366. Roslender, R. and Hard S.J. (2003), In Search of Strategic Management Accounting: theoretical and field study perspectives, Management Accounting Research, 14, pp.225-279. Simons R., (1987), Accounting Control Systems and Business Strategy, Accounting, Organizations and Society. Vol 12, 357-374