The case for strategic management accounting: The role of accounting information for strategy in competitive markets

1990 ◽  
Vol 15 (1-2) ◽  
pp. 27-46 ◽  
Author(s):  
Michael Bromwich
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Competitive Markets ◽  
Strategic Management Accounting

Using Strategic Management Accounting Practices to Measure and Manage Intellectual Capital

2020 ◽  
pp. 37-62
Author(s):  
Rui Alexandre R. Pires ◽  
Maria do Céu Gaspar Alves ◽  
Catarina Fernandes
Keyword(s):  
Strategic Management ◽  
Intellectual Capital ◽  
Value Chain ◽  
Management Accounting ◽  
Target Costing ◽  
Knowledge Based ◽  
Strategic Management Accounting ◽  
Innovation Capacity ◽  
External Relationships

The main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.

scholarly journals Strategic management accounting: information application areas and instruments

2020 ◽  
Vol 21 ◽  
pp. 5
Author(s):  
Kamilė Medeckytė ◽  
Daiva Tamulevičienė
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Strategic Decision ◽  
Enterprise Management ◽  
Strategic Decision Making ◽  
Strategic Management Accounting ◽  
Development Concept ◽  
And Performance

he application of strategic management accounting instruments in corporate governance is a significant tool for gaining a competitive advantage, increasing the existing market share, and improving the company’s performance. The article examines the development, concept, and significance of strategic management accounting. There are five areas of strategic management accounting: 1) costing; 2) planning, control, and performance measurement; 3) strategic decision-making; 4) competitor accounting; 5) customer accounting. The main instruments of each area, their advantages, challenges of implementation in enterprise management, and benefits for the efficiency of the organization have been identified.

scholarly journals THE INFLUENCE OF THE QUALITY ACCOUNTING INFORMATION SYSTEM TO THE QUALITY OF ACCOUNTING INFORMATION - EVIDENCE IN INDONESIA

2019 ◽  
Vol 17 (1) ◽  
pp. 3-12
Author(s):  
Lilis Puspitawati ◽  
Sri Dewi Anggadini
Keyword(s):  
Information Systems ◽  
Strategic Management ◽  
Management Accounting ◽  
Statistical Tests ◽  
Accounting Information ◽  
Quality Data ◽  
Accounting Information Systems ◽  
Strategic Management Accounting ◽  
Quality Of Accounting Information

Managers as stakeholders use accounting strategic management in implementing their business strategy. The essence of strategic management accounting is to create satisfaction for its customers which is known as the concept of value chain analysis. Currently the implementation of strategic management accounting has used information technology known as Accounting Information systems. Accounting Information systems produce Accounting Information that managers use in making strategic decisions in any company. This study used descriptive and verificative methods. Respondents in this study were 60 functional managers SOEs in Bandung Indonesia. Quality data tested by Validity and Reliability test. Statistical tests use structural equation model-PLS.  Results of this study is Accounting Information Systems have a significant effect on the of accounting information on SOEs in Bandung City -Indonesia   Keywords : Quality of Accounting Information Systems, Quality of Accounting Information, State Owner Enterprises     

scholarly journals HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

2017 ◽  
Vol 21 (1) ◽  
pp. 114
Author(s):  
Antonius Singgih Setiawan ◽  
Rahmawati Rahmawati
Keyword(s):  
Regression Analysis ◽  
Strategic Management ◽  
Functional Role ◽  
Positive Impact ◽  
Management Accounting ◽  
General Manager ◽  
Star Rating ◽  
Strategic Management Accounting

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Leader of Hotel in the province of South Sumatra (resepon rate 88%), research hypotheses were tested using regression analysis. The results showed that the star rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.

The Role of Strategic Management Accounting Strategies in Supporting Cost Leadership Strategy

2015 ◽  
Vol 1 (3) ◽  
pp. 216
Author(s):  
Zyad Hashim Alsaqa ◽  
Sakar Zahir Omar Amin
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Cost Leadership ◽  
Leadership Strategy ◽  
Strategic Management Accounting ◽  
Cost Leadership Strategy

إن التطورات الهائلة التي حدثت في بيئـة نظم التصنيع والناتجة عن عدة تحولات تدريجية ـ وليست ثورات فجائية في المعلومات والتقنية والنظم والأساليب والمفاهيم ، ألقت على عاتق المحاسبة الإدارية التقليدية عبء التطوير لتلبي احتياجات بيئة التصنيع الحديثـة من نظم المعلومات المتطورة لدعم الإدارة في مجال اتخاذ القرارات الإدارية بشكل عام، والقرارات الإستراتيجية بشكل خاص.        فالمحاسبة الإدارية لديها من المهارات والقدرات التي تمكنها من تقييم حجم المنافسين، ودرجة تأثيرهم على قرارات الشركة ، وأيضا درجة تأثرهم بقراراتها ، ومعرفة التغيرات التقنية، والاعتبارات البيئية، والمؤشرات الهامة في المجال الصناعي واستجابات المنافسين ، لكل ذلك أصبح محتوماً على المحاسبة الإدارية أن تُحدث وتُطور من تقنياتها وأساليبها وأدواتهـا، لمواكبتها للتغيرات والتطورات الحاصلة في بيئة التصنيع الحديثة.        ومن هنا تأتي مشكلة البحث من خلال ضرورة تحديد الأساليب الملائمة التي يمكن من خلالها أن تساهم المحاسبة الإدارية الإستراتيجية في دعم إستراتيجية قيادة الكلفة للشركات الصناعية في البيئة العراقية ؟        وعليه فإن أهمية البحث تتضح من خلال تناوله موضوعاً حديثاً وحيوياً في إمكانية التركيز على مجموعة من أساليب المحاسبة الإدارية الإستراتيجية التي يمكن من خلالها المساهمة في دعم إستراتيجية قيادة الكلفة للشركات الصناعية العراقية من بين الكم الهائل من الأساليب المتعارف عليها في مجال المحاسبة الإداريةالاستراتيجية .

scholarly journals Strategic management accounting as an information platform for measuring innovation of the enterprise

2019 ◽  
Vol 67 ◽  
pp. 06006 ◽  
Author(s):  
Mykola Bondar ◽  
Natalia Iershova ◽  
Tetyana Chaika
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Methodological Approach ◽  
Integrated Analysis ◽  
Information Platform ◽  
Strategic Management Accounting ◽  
Analysis System ◽  
Analytical System ◽  
Role Of Information

The study provides an integrated analysis system of the innovative activity of the enterprise, generalized mechanism of information processing in the accounting and analytical system of the enterprise. The role of information of strategic management accounting and analysis in the accounting and analytical system of the enterprise is substantiated. The bimodal methodological approach to measuring innovation of the enterprise on the basis of an integral performance exposure, calculated on a set of partial indicators, using additive method was introduced.

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