MANAGEMENT CONTROL WİTHİN THE FRAMEWORK OF STRATEGİC MANAGEMENT ACCOUNTİNG

2021 ◽  
Vol 6 (11) ◽  
pp. 257-275
Author(s):  
İbrahim YAVUZ ◽  
Ayşegül SÖZER
Keyword(s):  
Strategic Management ◽  
Organizational Structure ◽  
Management Accounting ◽  
Holistic Approach ◽  
Management Control ◽  
Business Organization ◽  
Study Success ◽  
Strategic Management Accounting ◽  
Globalizing World ◽  
Success Evaluation

Business organization structures, which have become complex, have become unable to meet today's management needs in the globalizing world. This situation pushed businesses to organize their activities into sub-divisions, which brought the responsibility centers to the agenda. In this study, success evaluation of responsibility centers within the framework of strategic management accounting is handled in a way to meet the needs. For this purpose, first of all, organizational structure and management control in enterprises were briefly mentioned, then responsibility centers and success evaluation were discussed. Finally, responsibility centers and the inadequacies of traditional accounting in valuation of success were mentioned, and thus a holistic approach to management control was adopted.

Organizational lifecycle and strategic management accounting

2019 ◽  
Vol 15 (4) ◽  
pp. 580-604 ◽  
Author(s):  
Timur Pasch
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Development Stage ◽  
Management Control ◽  
Content Type ◽  
Performance Effect ◽  
Life Cycle Stages ◽  
Strategic Management Accounting ◽  
German Speaking ◽  
Organizational Lifecycle

Purpose This study aims to examine the relationship between organizational lifecycle stages, the adoption of strategic management accounting (SMA) practices and the performance consequences of SMA adoption. Design/methodology/approach The analysis is based on survey data from 377 firms operating in German speaking countries. Findings The author finds that the firms’ adoption rates of SMA increase from the birth to the revival lifecycle stages and drop at the decline stage. Firms that deviate from the optimal SMA profile have lower performance compared to the firms that do not deviate. The negative performance effect, however, is only significant for firms that have too little SMA practices and is not significant for firms that adopt too much SMA practices. Research limitations/implications These results suggest that firms that fail to implement a sufficient level of SMA suitable for their development stage will not develop as fast as their competitors. This study is subject to general limitations of survey research, particularly with respect to the operationalization of the variables, the number of contextual variables in the empirical model and sample coverage. Practical implications The implication for managerial practice is that greater efforts should be directed toward eliminating underfit than overfit regarding the implementation of management control systems. Originality/value This is the first analysis of the adoption of SMA at different life cycle stages and the consequences of misfitted adoption.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Strategic Management Accounting – Overview of Current Problems and Perspectives

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Mariya Pavlova ◽  
◽  
◽  
Keyword(s):  
Strategic Management ◽  
Recent Literature ◽  
Management Accounting ◽  
Current Work ◽  
Traditional Management ◽  
Strategic Management Accounting

Strategic management accounting is considered a fast developing scientific sphere, part of the traditional management accounting. However, recent literature has increasingly criticized various aspects of strategic management accounting. Therefore, the aim of the current work is to identify the reasons behind these critics and propose ways to overcome them.

scholarly journals FORMATION OF STRATEGIC MANAGEMENT ACCOUNTING SYSTEM FOR A STARTUP ENTERPRISE

2020 ◽  
pp. 309-320
Author(s):  
Kateryna Hnedina ◽  
Artem Vertiiko
Keyword(s):  
Life Cycle ◽  
Strategic Management ◽  
Management Accounting ◽  
Innovative Activity ◽  
Accounting System ◽  
Strategic Management Accounting ◽  
Practical Recommendations ◽  
Management Accounting System

The article is devoted to the research of theoretical and methodical foundations of the functioning of the strategic man-agement accounting system and the elaboration of practical recommendations for its formation at a startup enterprise in terms of digitization. The essence of the category “strategic management accounting system” and its main characteristics are defined. Core directions of the formation of a strategic management accounting system depending on the stages of life cycle of a startup are described. Forms of reports are developed, which are recommended to be implemented at a startup enterprise in order to monitor the directions of funds’ consumption and to control the costs for innovative activity.

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