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On the emergence of strategic management accounting: An institutional perspective

✍ Scribed by Ma, Yi; Tayles, Mike

Book ID
126980176
Publisher
Taylor and Francis Group
Year
2009
Tongue
English
Weight
398 KB
Volume
39
Category
Article
ISSN
0001-4788

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On the emergence of strategic management
On the emergence of strategic management accounting: An institutional perspective
✍ Ma, Yi; Tayles, Mike πŸ“‚ Article πŸ“… 2009 πŸ› Taylor and Francis Group 🌐 English βš– 398 KB

Strategic management accounting (SMA) has been presented as an efficacious approach to strategy formulation and implementation. It also suggests accountants move away from purely financial concerns to give consideration to wider business issues. Management accounting change has attracted significant