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Journal article

Strategic management accounting: the emperor's new clothes?

Management Accounting Research, vol. 7, issue April 1994 (1996) pp. 347-366

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Abstract

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.

Author-supplied keywords

  • case study
  • cost driver analysis
  • management accounting
  • strategic cost management
  • value chain analysis

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Authors

  • Beverley R. Lord

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