Skip to content

Strategic management accounting: the emperor's new clothes?

by Lord Beverley R
Management Accounting Research ()
Get full text at journal


The term ‘strategic management accounting’ has been in the management accounting literature for more than a decade. Despite many papers on the subject, there still seems to be a paucity of examples of strategic management accounting actually being used. This paper argues that the techniques and elements of strategic management accounting may in many cases already be found in firms. However, the information may not be quantified in accounting figures, and may not be collected and used by management accountants. Rather, the techniques for gathering and using information necessary for survival in a hostile and competitive environment may be part of the operational management of firms.

Cite this document (BETA)

Readership Statistics

1 Reader on Mendeley
by Discipline
100% Business, Management and Accounting
by Academic Status
100% Student > Ph. D. Student

Sign up today - FREE

Mendeley saves you time finding and organizing research. Learn more

  • All your research in one place
  • Add and import papers easily
  • Access it anywhere, anytime

Start using Mendeley in seconds!

Sign up & Download

Already have an account? Sign in