Combination of Strategic Management Accounting Implementation, Organizational Culture, and Human Resource Accounting Capabilities on Sustainable Competitive Advantage: Literature Review on Thai Traditional Puppetry Businesses

2017 ◽  
Vol 6 (1) ◽  
pp. 67-78
Author(s):  
Pitachaya Kaneko ◽  
Sarayuth Yimruan
Keyword(s):  
Organizational Culture ◽  
Literature Review ◽  
Strategic Management ◽  
Competitive Advantage ◽  
Human Resource ◽  
Management Accounting ◽  
Sustainable Competitive Advantage ◽  
Human Resource Accounting ◽  
Strategic Management Accounting ◽  
Resource Accounting

scholarly journals Human Resource Strategic to Maintain Waste Management in Organization

2018 ◽  
Vol 7 (3.20) ◽  
pp. 119
Author(s):  
Fadillah Ismail ◽  
Ainul Mardhiyah Nor Aziz ◽  
Wan Md. Syukri Wan Mohamad Ali ◽  
Halimah Mohd Yusof
Keyword(s):  
Resource Management ◽  
Waste Management ◽  
Human Resource Management ◽  
Strategic Management ◽  
Competitive Advantage ◽  
Human Resource ◽  
Strategic Human Resource Management ◽  
Professional Conduct ◽  
Sustainable Competitive Advantage ◽  
The Relationship

The time constraint to concentrate on human resource management and lack of knowledge for the key strategic management of human resource would constrain the expand of the needs for its execution. The objective or motivation behind this study is to investigate the relationship and practice of strategic human resource management, the awareness of the exploration on strategic human resource management improves and professional conduct on waste management in organization. This investigation enhances to the logical group of research to fill the gap that as of now exists in organization. Waste management is chosen as the concentration of this investigation in relationship between strategic human resource management and sustainable competitive advantage. Thus, this research is important to manager’s level and academia for benefit table to business settings further enhancement.  

scholarly journals The Concept of Justice in Stakeholder Theory: A Systematic Literature Review

2020 ◽  
Vol 17 (3) ◽  
pp. 429-455
Author(s):  
Victor Pessôa de Melo ◽  
Ítalo Taumaturgo ◽  
Ronaldo De Oliveira Santos Jhunior ◽  
Mariana Torres Uchôa
Keyword(s):  
Literature Review ◽  
Strategic Management ◽  
Competitive Advantage ◽  
Stakeholder Theory ◽  
Systematic Literature Review ◽  
Future Research ◽  
Sustainable Competitive Advantage ◽  
Managerial Decisions ◽  
Two Phases ◽  
Careful Screening

In strategic management, the Stakeholder Theory proclaims that in order to achieve better performance and sustainable competitive advantage, the organization has to treat each of its stakeholders fairly. Hence, the concept of justice becomes relevant in assessing the effectiveness of managerial decisions and is ingrained in the Stakeholder Theory literature. This paper aims to examine how the notion of justice is conceptualized and applied in the Stakeholder Theory literature; and to propose new avenues of research regarding the interconnections between these two subjects. We present a systematic literature review to synthesize the research in the area. A careful screening held in April 2019, resulted in 75 papers published in 35 journals from 1999 to 2019. The results were presented in two phases. First, in the form of a descriptive and bibliometric analysis of the selected papers. Second, by reviewing those papers, we offer a framework of how the notion of justice has been conceptualized and applied in the Stakeholder Theory literature. Finally, we propose an agenda for future research regarding the interconnection between justice and Stakeholder Theory.

scholarly journals The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management

2021 ◽  
Vol 10 (5) ◽  
pp. 376
Author(s):  
Ejona Duçi
Keyword(s):  
Literature Review ◽  
Strategic Management ◽  
Systematic Literature Review ◽  
Cost Management ◽  
Management Accounting ◽  
Free Access ◽  
Strategic Cost Management ◽  
Efficient Management ◽  
Strategic Management Accounting ◽  
The Relationship

The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines. The enduring value of contextual view of management accounting and its content emphasizes power and relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management. The methodology used for this paper is descriptive and comparative based on a systematic literature review from different books and journals, especially Scopus indexed journals taken by Elsevier, emerald insight and other trustable library sources. The paper explores a comparative analysis between management accounting and strategic management accounting. Practical limitations of this paper have been mainly focused on having access to Scopus indexed journals. Also, another limitation encountered is related with electronic library which in our country is very difficult and even impossible to have free access in reading and downloading related papers. The intention was to identify similarities and differences between Strategic Management Accounting and Strategic Cost Management and also the relationship that exists between them. The paper concluded that Strategic management has as its primary goal the efficient use of all resources while focusing on the competitive advantage of an organization. Hence, SMA could be considered as an integral part of the strategic management; an interaction of the management and the SMA techniques is important for the more efficient management of an entity.   Received: 19 June 2021 / Accepted: 23 August 2021 / Published: 5 September 2021

scholarly journals DOES THE USE OF STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES CREATES AND SUSTAINS COMPETITIVE ADVANTAGE? SOME EMPIRICAL EVIDENCE

10.26458/1923 ◽  
2019 ◽  
Vol 19 (2) ◽  
pp. 61-92 ◽  
Author(s):  
Babajide OYEWO ◽  
Solabomi AJIBOLADE
Keyword(s):  
Strategic Management ◽  
Competitive Advantage ◽  
Manufacturing Sector ◽  
Management Accounting ◽  
Annual Reports ◽  
Chi Square ◽  
Strategic Management Accounting ◽  
Chi Square Test ◽  
Cross Tabulation

This study examined the extent to which the usage of strategic management accounting (SMA) techniques such as customer accounting and competitor accounting can create and sustain competitive advantage, with a focus on the manufacturing sector in Nigeria. Data obtained from the annual reports of fifty-six (56) publicly-quoted companies covering a 10-year period (2008-2017) were analysed using descriptive statistics, cluster analysis, cross tabulation, Chi-square test of association, and discriminant analysis. Whereas the frequency of high-adopters of customer-based and competitor-focused techniques was less than those of low-adopters, the adoption rate of SMA was noted to be generally moderate. Further, the usage of SMA positively and significantly impact competitive advantage. The observation that intense users of SMA were able to consistently outperform competitors at both the industry- and sector- level in the long-term supports the conclusion that to a large extent, SMA usage can both create and sustain competitive advantage. Seeing that it is not the mere adoption of SMA that sustains competitive advantage but its intense usage, organisations seeking strategies to improve their competitiveness may consider the rigorous application of SMA.  

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