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Artykuły w czasopismach na temat „Strategic accounting management”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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1

Nixon, Bill, and John Burns. "Strategic management accounting." Management Accounting Research 23, no. 4 (2012): 225–28. http://dx.doi.org/10.1016/j.mar.2012.09.005.

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Collier, Paul, and Alan Gregory. "Strategic management accounting." International Journal of Contemporary Hospitality Management 7, no. 1 (1995): 16–21. http://dx.doi.org/10.1108/09596119510078171.

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Dixon, R., and Dr Smith. "Strategic management accounting." Omega 21, no. 6 (1993): 605–18. http://dx.doi.org/10.1016/0305-0483(93)90003-4.

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Duçi, Ejona. "The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management." Academic Journal of Interdisciplinary Studies 10, no. 5 (2021): 376. http://dx.doi.org/10.36941/ajis-2021-0146.

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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 manag

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Shah, Haider, Ali Malik, and Muhammad Shaukat Malik. "STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?" Australian Journal of Business and Management Research 01, no. 04 (2011): 01–07. http://dx.doi.org/10.52283/nswrca.ajbmr.20110104a01.

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When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of strategic thinking and other qualitative aspects of management the new discipline is likely to make accoun

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Šoljaková, Libuše. "Relation between Strategic Management Accounting and Strategic Management." Český finanční a účetní časopis 2013, no. 4 (2013): 183–90. http://dx.doi.org/10.18267/j.cfuc.366.

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Oybekovna, Khayitboeva Laylo. "Strategic Cost Management Accounting in Enterprises." Journal of Management and Economics 5, no. 4 (2025): 46–51. https://doi.org/10.55640/jme-05-04-07.

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This article analyzes the theoretical and practical aspects of improving strategic cost management accounting in enterprises. Under market economy conditions, traditional cost accounting is no longer sufficient to ensure the competitiveness of enterprises. Therefore, the concept of strategic cost management accounting is being introduced, which not only focuses on controlling costs but also on aligning them with long-term strategic objectives. The article reviews the views of leading scholars and provides international case studies from companies such as Toyota, Apple, Nestlé, and Nike. Additi

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Ari Kuncara Widagdo, Antonius Singgih Setiawan, Rahmawati, Djuminah,. "Owners Ethnicity And Strategic Management Accounting." Jurnal Akuntansi 23, no. 2 (2019): 160. http://dx.doi.org/10.24912/ja.v23i2.575.

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This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indi

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9

Kamordzhanova, N. A., E. V. Satalkina, and N. D. Fedorova. "STRATEGIC MANAGEMENT ACCOUNTING ORGANIZING: PROFESSIONAL JUDGMENT OF AN ACCOUNTANT." Intellect. Innovations. Investments, no. 6 (2024): 40–52. https://doi.org/10.25198/2077-7175-2024-6-40.

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The relevance of the study is determined by modern economic conditions, in which strategic management accounting is a unique management tool that allows not only to meet the growing needs of company management, but also to form short-term and long-term management decisions that take into account both internal and constantly changing external factors of the economic environment. The objectives of the study are to identify the directions of organizing strategic management accounting, the possibilities of its application in the business activities of an economic entity, based on the professional

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BOBYL, V. V., I. M. LOMTІEVA, and M. P. SNACHOV. "STRATEGIC MANAGEMENT ACCOUNTING A SANELEMENT OF STRATEGIC MANAGEMENT OF JSC «UKRZALIZNYTSYA»." REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, no. 7(23) (February 11, 2023): 99–109. http://dx.doi.org/10.15802/rtem2022/268568.

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Purpose. Ukraine's transport strategy envisages measures that require the creation of an effective management accounting system in JSC «Ukrzaliznytsia» in order to increase the efficiency and competitiveness of the company, strengthen cooperation between the public and private sectors, carry out the necessary reforms, including decentralization, which provides for the transfer of responsibility to existing and newly created centers of responsibility within JSC «Ukrzaliznytsia». The aim of the article is to analyze the system of strategic management accounting taking into account the world expe

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11

Susilawati, Made. "Akuntansi Manajemen Strategik Pada Koperasi (Strategic Management Accounting In Cooperatives)." Akutansi Bisnis & Manajemen ( ABM ) 29, no. 2 (2022): 102. http://dx.doi.org/10.35606/jabm.v29i2.1107.

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The purpose of this study is to examine how important strategic management accounting is in advancing cooperatives. This study uses a qualitative method through a case study approach. Data were collected through interviews, observation, and literature study. The object of the research is the application of strategic management accounting in cooperatives. The findings of this study are management accounting strategies contribute to advancing cooperatives, but there are still few cooperatives that apply strategic management accounting strategies due to constraints on understanding the roles and

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12

Stainer, Alan. "Productivity and strategic management accounting." International Journal of Technology Management 13, no. 1 (1997): 57. http://dx.doi.org/10.1504/ijtm.1997.001647.

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Tiara, Shita, Debbi Chyntia Ovami, and Esa Setiana. "Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1232–39. http://dx.doi.org/10.31539/costing.v6i2.5100.

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This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSM

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Natarova, Elena Vladimirovna. "MANAGEMENT ACCOUNTING AS A DIRECTION OF THE STRATEGIC MANAGEMENT PROCESS." Scientific Bulletin: finance, banking, investment., no. 2 (51) (2020): 139–44. http://dx.doi.org/10.37279/2312-5330-2020-2-139-144.

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Strategic management accounting has developed over the past thirty years, but there is still no agreement in the academic literature in terms of understanding the concepts and methods of this area of accounting. The adaptation of methods of strategic management accounting depends on the point of view on the concept of strategic management itself. To achieve competitive advantages, various concepts and applications of accurate strategic management accounting have been developed and studied, which becomes a challenge for accounting practices when providing up-to-date information in the process o

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15

Andrii Dovbush and Volodymyr Zabchuk. "EMERGENCE OF STRATEGIC ACCOUNTING IN THE MODERN ACCOUNTING SYSTEM." INNOVATIVE ECONOMY, no. 1 (2022): 117–21. http://dx.doi.org/10.37332/2309-1533.2022.1.15.

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Purpose. The aim of the article is to analyse the existing scientific approaches and the formation on this basis of a unified approach to the emergence of strategic accounting in the modern accounting system. Methodology of research. General scientific and special methods were used in the course of the research, namely: analytical in the study of the normative component; the application of the method of classification makes it possible to differentiate the tools of strategic accounting, the use of the method of description reveals the tools of strategic accounting; the monographic method is us

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Ходзицька, Валентина Василівна. "Strategic cost management as the main component of strategic management accounting." Technology audit and production reserves 6, no. 6(14) (2013): 36–38. http://dx.doi.org/10.15587/2312-8372.2013.19666.

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Makhmudov, Asliddin. "MODERN CONCEPTS OF STRATEGIC MANAGEMENT ACCOUNTING." Economics and Innovative Technologies 11, no. 1 (2023): 169–82. http://dx.doi.org/10.55439/eit/vol11_iss1/a18.

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The article considers the possibility or impossibility of using the main modern concepts of strategic management accounting, as well as its advantages and disadvantages in the context of each business entity. The study analyzes the main modern concepts of strategic management accounting presented in the works of foreign and domestic researchers in the field of strategic management accounting. By studying the development of the theory of the strategic management accounting system, it was concluded that the effective functioning of this system can only be achieved through the integration of stra

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Lehenchuk, S. F., T. O. Zavalii, and O. M. Denysyuk. "Big Data in strategic management accounting." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(56) (December 28, 2023): 14–20. http://dx.doi.org/10.26642/pbo-2023-3(56)-14-20.

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The importance of the influence of Industry 4.0 and the digitalization of the economy on the development of the accounting system in modern conditions has been grounded. The role of Big Data in solving key accounting problems and increasing the relevance of accounting information has been grounded. The reasons for the relevance of using Big Data in management accounting have been analyzed. The problems caused by using Big Data in management accounting have been identified and analyzed. The need to develop management accountants’ abilities and skills in data processing and presentation using Bi

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BUKHORIEV, S. M., and V. F. NESVETAYLOV. "INSTITUTIONAL ASPECTS OF STRATEGIC MANAGEMENT ACCOUNTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 145–49. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.026.

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The article deals with the meanings of «strategic management accounting», «institution» and «institu-tional environment». According to the author, strategic management accounting should be understand as an independent institution.

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Рожкова, Н. К., Д. М. Лапынина, and Д. Ю. Рожкова. "Conceptual understanding of strategic management accounting." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 794–99. http://dx.doi.org/10.34925/eip.2020.116.3.165.

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В статье представлены результаты анализа понимания категории «стратегический управленческий учет». Выявлено, что управленческий учет был выделен в обособленную область учетной системы из-за недостатков информационного поля традиционного бухгалтерского учета. Представлена схема концепции стратегического управленческого учета, состоящая из четырех частей. Выявлены основные различия между традиционным и стратегическим управленческим учетом. The article presents the results of an analysis of the understanding of the category “strategic management accounting”. It was revealed that management accoun

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Pasch, Timur. "Organizational lifecycle and strategic management accounting." Journal of Accounting & Organizational Change 15, no. 4 (2019): 580–604. http://dx.doi.org/10.1108/jaoc-10-2018-0108.

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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 nega

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Lachmann, Maik, Thorsten Knauer, and Rouven Trapp. "Strategic management accounting practices in hospitals." Journal of Accounting & Organizational Change 9, no. 3 (2013): 336–69. http://dx.doi.org/10.1108/jaoc-12-2011-0065.

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PurposeThe purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.Design/methodology/approachThe paper collected empirical data in a nationwide survey of German general hospitals. Analyses are based on questionnaires from 116 hospitals.FindingsResults show that strategies are a

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Nixon, Bill, and John Burns. "The paradox of strategic management accounting." Management Accounting Research 23, no. 4 (2012): 229–44. http://dx.doi.org/10.1016/j.mar.2012.09.004.

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Ditkaew, Kanthana. "Strategic Management Accounting on Competitive Advantage." International Journal of Asian Business and Information Management 14, no. 1 (2023): 1–17. http://dx.doi.org/10.4018/ijabim.321193.

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This study investigates the effect of business strategy on strategic management accounting (SMA) and its indirect effect on the competitive advantage of the rice export business in Thailand. A total of 215 major rice export businesses in Thailand in 2022 are chosen as the sample population, and data are collected. The results of the structural equation model (SEM) of the analysis model are found using an index that examines the absolute quality-of-fit measure. Additionally, the results of ordinary least squares (OLS) regression analysis, path coefficients, and hypothesis testing show that busi

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Vakun, O., N. Zarudna, and T. Fursa. "Strategic accounting paradigm." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 67–78. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.067.

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The necessity of carrying out scientific researches of theoretical and practical direction in the field of strategic accounting is substantiated. The historical development of the paradigmatic concept application in accounting by domestic and foreign scientists is analyzed. Groups of factors influencing the emergence of new accounting paradigms (economic, technological, technical, systemic, social, environmental) are identified. It is proved that accounting is a multiparadigmatic science, which assumes the possibility of the simultaneous existence of a significant number of accounting paradigm

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NECHYPORUK, Nataliia, Zoia HRYHOROVA, Alla KVASKO, and Nina AVANESOVA. "Strategic management accounting within the system of integrated management of enterprises." Economics. Finances. Law 2, no. - (2023): 26–29. http://dx.doi.org/10.37634/efp.2023.2.5.

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Introduction. The paper develops recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. The influence of the practice of strategic management accounting on the performance of logistics companies has been studied. The purpose of the paper is development of recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. Results. Strategic management accounting is based on various elements, such as: the use of technology, the use of effective informati

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Sedevich-Fons, Leonardo. "Linking strategic management accounting and quality management systems." Business Process Management Journal 24, no. 6 (2018): 1302–20. http://dx.doi.org/10.1108/bpmj-02-2018-0038.

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Purpose Quality management is gradually becoming an area of interest among management accounting practitioners and scholars because of its significant effects on performance and increasing adoption by organizations. Therefore, the purpose of this paper is to explore the relationships between these two broad disciplines and provide guidelines for their joint consideration. Design/methodology/approach Two specific management innovations are analyzed in detail: strategic management accounting (SMA) and ISO 9000 quality management system (QMS). Such an analysis includes a literature review of both

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Tambari, Barisitom, Ali Ashaal Ahmad, and Benjamin Musa Bweseh. "STRATEGIC MANAGEMENT ACCOUNTING: IT'S RELEVANCE IN MARKETING MANAGEMENT IN NIGERIA." SGI-JOURNAL OF SOCIAL SCIENCE AND HUMANITIES 7, no. 4 (2021): 77–86. https://doi.org/10.5281/zenodo.5116818.

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  Strategic management accounting has an important role to play in providing information about the major sources of competitive advantage of an enterprise. In increasingly dynamic environments the provision of strategically relevant information is of paramount importance for the formulation and execution of business strategies. Management control systems together with traditional management accounting represent a starting point for the development of modern management accounting concepts. There is a need to look for methods and techniques which can lead to better relationship between stra

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Husda, Anggun Permata, Triana Ananda Rustam, and Haposan Banjarnahor. "STRATEGIC MANAGEMENT ACCOUNTING PRACTICES: A LITERATURE REVIEW." JURNAL AKUNTANSI BARELANG 9, no. 2 (2025): 214–21. https://doi.org/10.33884/jab.v9i2.10007.

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Accounting techniques for strategic management incorporate both non-financial and financial data into an organization's strategic decision-making process. Through an examination of the literature, the study seeks to ascertain the practice of strategic management accounting. The balanced scorecard, value chain analysis, and competitive benchmarking are just a few of the frequently utilized strategic management accounting tools and methodologies that are identified in this study. Google Scholar, a significant source of Indonesian scientific publications over the previous ten years, was used in t

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NECHYPORUK, Nataliia. "Strategic management accounting in the system of information space of the enterprise." Economics. Finances. Law, no. 4/3 (April 29, 2021): 21–23. http://dx.doi.org/10.37634/efp.2021.4(3).4.

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The paper deals with the peculiarities of the formation of strategic management accounting as accounting and analytical support for adopting strategic managerial decisions. The change in economic realities naturally requires the introduction of modern management technologies that it is impossible without the development of relevant accounting and analytical provision, including focusing, processing and submission of accounting and analytical information to adopt strategic decisions. The purpose of the paper is to determine the role of strategic management accounting in the enterprise informati

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TISHCHENKO, Anastasiya G. "A framework for strategic management accounting in a commercial bank." Finance and Credit 27, no. 2 (2021): 402–16. http://dx.doi.org/10.24891/fc.27.2.402.

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Subject. The article addresses the methodological basis for strategic management accounting in commercial banks. It considers its difference from other forms of accounting. Objectives. The purpose is to review and systematize methodological approaches to the definition of strategic management accounting and define specific methodological aspects of using it in commercial banks. Methods. The study rests on the method of comparative analysis. Results. The paper covers two main approaches to the definition of strategic management accounting. The first approach is based on the consideration of str

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Roslender, Robin. "Accounting for Strategic Positioning: Responding to the Crisis in Management Accounting1." British Journal of Management 6, no. 1 (1995): 45–57. http://dx.doi.org/10.1111/j.1467-8551.1995.tb00085.x.

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Savchenko, Alla, and Dmytro Storozhuk. "PARAMETERS OF INTERACTION BETWEEN THE STRATEGIC ACCOUNTING SYSTEM AND STRATEGIC MANAGEMENT." Український економічний часопис, no. 6 (September 27, 2024): 124–27. http://dx.doi.org/10.32782/2786-8273/2024-6-20.

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The efficiency of enterprises depends on the correct and timely assessment of past events, the current state, and the determination of strategy. The adaptation of an enterprise's internal capabilities to external threats is carried out through strategic management, which relies on accounting and analytical support. The lack of consensus on the relationship between strategic management and accounting gives rise to various options and does not allow the construction of a unified concept for the further development of accounting within the strategic management system. The analysis of possible opt

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Novita, Nova, and Muhammad Hafidz. "Accounting Network Disclosures, Market Competition, and the Implementation of Strategic Management Accounting Technique." SIMAK 21, no. 02 (2023): 222–38. http://dx.doi.org/10.35129/simak.v21i02.433.

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Strategic Management Accounting (SMA) assists companies in expressing strategic goals and identifying strategies owned by competitors. This study aims to determine whether accounting networking and market competition affect strategic management accounting techniques. This study used a purposive sampling method with 25 samples of the subsector of metal and food and beverage companies in the 2016-2021 observation period. The dependent variable uses the disclosure of thirteen strategic management accounting techniques in the annual report. The market competition variable is measured by market sha

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Cescon, Franco, Antonio Costantini, and Luca Grassetti. "Strategic choices and strategic management accounting in large manufacturing firms." Journal of Management and Governance 23, no. 3 (2018): 605–36. http://dx.doi.org/10.1007/s10997-018-9431-y.

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Honggowati, Setianingtyas, Rahmawati Rahmawati, Y. Anni Aryani, and Agung Nur Probohudono. "Corporate Governance and Strategic Management Accounting Disclosure." Indonesian Journal of Sustainability Accounting and Management 1, no. 1 (2017): 23. http://dx.doi.org/10.28992/ijsam.v1i1.24.

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The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis meth

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Fomina, Olena, Svitlana Semenova, Olena Moshkovska, Volodymyr Yevdoshchak, and Yulia Manachynska. "RISK-ORIENTED STRATEGIC MANAGEMENT ACCOUNTING IN UKRAINE." Business: Theory and Practice 24, no. 2 (2023): 533–43. http://dx.doi.org/10.3846/btp.2023.18951.

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In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of effective management, a higher degree of integration of risk management and strategic management. Management accounting helps make risk-based decisions to achieve strategic goals. The expert survey method made it possible to identify the most significant risks for enterprises in Ukraine in war conditions: the risk of increased costs, reduced income, the risk of inability to repay obligations, loss of customers, non-payment of receivables, loss of asset value, risk of unprofitability, reduction of busi

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Mihaylova, Lyudmila, and Emil Papazov. "Strategic management accounting in Bulgarian manufacturing SMEs." Management 27, no. 1 (2022): 309–21. http://dx.doi.org/10.30924/mjcmi.27.1.17.

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Analyzing the strategic aspects of managerial accounting in the context of reporting in industrial SMEs is a critical management issue. This paper aims to present the main results of an empirical study on this topic among some SMEs from the knitwear industry in the southern part of Bulgaria. Analytical and synthesis methods, descriptive statistics, and comparison techniques are used for this study. All the companies studied have been on the market for more than ten years and have experienced and well-trained managers and other characteristics that imply the availability of managerial reporting

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Gryn, V. P. "Historical aspects of the origin of strategic management accounting." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (April 29, 2021): 13–19. http://dx.doi.org/10.26642/pbo-2021-48-13-19.

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The necessity of the analysis of historical features of formation of the strategic management accounting has been grounded. The peculiarities of the crisis in management accounting in the 1980s have been determined. The requirements to the management accounting system in terms of strategic cost management have been identified. A significant increase in attention to the problems of development of strategic management accounting (demarcation with classical management accounting, separation of methods, empirical research of accounting practice) since the 2000s has been established. The lack of a

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Pylypiv, Nadiya, and Iryna Pіatnychuk. "Essential Strategic Management Accounting Tools Used for Making Investment Decisions at Enterprises in EU." Journal of Vasyl Stefanyk Precarpathian National University 5, no. 3-4 (2018): 50–56. http://dx.doi.org/10.15330/jpnu.5.3-4.50-56.

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Slow current modernization reforms in the economic sector have significantly weakened the competitiveness of enterprises in EU; therefore, there is a great need for new tools in the managerial decision-making process. Information provision of the decision-making process on expediency of investment activity in the form of capital investments is formed within thelimits of strategic management accounting. In the research except for various analytical methods (analysis, synthesis, comparison, grouping, etc.) a “decisions tree” method is used for choosinga reasonable solution. In the study, strateg

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Chaikovskaya, L. A., and S. A. Filin. "Strategic cost management accounting in modern companies." International Accounting 22, no. 3 (2019): 259–73. http://dx.doi.org/10.24891/ia.22.3.259.

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Xu, Yujing. "The Practical Application of Strategic Management Accounting." BCP Business & Management 20 (June 28, 2022): 1059–66. http://dx.doi.org/10.54691/bcpbm.v20i.1100.

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Reform and innovation, improved performance and efficiency are key ways for companies to progress. With the help of strategic management accounting, the risks brought by uncertainties can be basically solved successfully. In order to solve the current bottlenecks encountered by Chinese enterprises in the development process, this paper conducts a case study of typical domestic enterprises applying SMA management to investigate the current situation and effects of SMA application. At the same time, the paper further analyzes the performance of typical cases based on the economic perspective. Th

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Kretova, N. N., A. A. Trushevskaya, and T. O. Tolstykh. "BUDGETING IN THE MODERN STRATEGIC MANAGEMENT ACCOUNTING." Region:systems,economics,management 37, no. 2 (2017): 138–43. http://dx.doi.org/10.22394/1997-4469-2017-37-2-138-143.

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Parker, Lee D. "Strategic management and accounting processes: acknowledging gender." Accounting, Auditing & Accountability Journal 21, no. 4 (2008): 611–31. http://dx.doi.org/10.1108/09513570810872941.

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Dixon, Rob. "Accounting for strategic management: A practical application." Long Range Planning 31, no. 2 (1998): 272–79. http://dx.doi.org/10.1016/s0024-6301(98)00011-9.

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Madsen, Dag, and Tonny Stenheim. "STRATEGIC MANAGEMENT ACCOUNTING: VIEWPOINTS, TRENDS AND ISSUES." European Journal of Management 14, no. 3 (2014): 125–34. http://dx.doi.org/10.18374/ejm-14-3.13.

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Lord, Beverley R. "Strategic management accounting: the emperor's new clothes?" Management Accounting Research 7, no. 3 (1996): 347–66. http://dx.doi.org/10.1006/mare.1996.0020.

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Popova, Olha, та Hanna Panchenko. "УПРАВЛІННЯ РЕСУРСНОЮ БЕЗПЕКОЮ ПІДПРИЄМСТВА НА ЗАСАДАХ СТРАТЕГІЧНОГО ОБЛІКУ І ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ПРОЦЕСУ ПРИЙНЯТТЯ СТРАТЕГІЧНИХ УПРАВЛІНСЬКИХ РІШЕНЬ". Economical 1, № 1(23)2(24) (2021): 84–90. http://dx.doi.org/10.31474/1680-0044-2021-1(23)2(24)-84-90.

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Goal is the justification of the essence and purpose of strategic accounting as one of the components of the enterprise management system and accounting and analytical support for the process of making strategic management decisions, determining its tasks, subject and research methods for reflecting its objects. The study of theoretical generalization of the concept of strategic accounting is based on the methods of System Analysis, generalization and comparison. The systematic approach became the basis for determining the relationship between accounting and analytical support and the strategi

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Lybov, Shevtsiv. "Transformation of administrative accounting in conditions of sustainable development: accounting and information aspect." ECONOMICS: time realities 1, no. 35 (2018): 61–70. https://doi.org/10.5281/zenodo.1303237.

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The article is devoted to questions of interaction of managerial accounting, accounting principles in the context of transformation of management paradigms. The approaches to the definition of the essence of strategic management accounting are investigated. It is pointed out the importance of sustainable development and the possible benefits of using the distinction between types and concepts of accounting. The theoretical principles of strategic management accounting from the standpoint of the methodology of strategic management and information needs of external users of the enterprise in rel

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Blocher, Edward J. "Teaching Cost Management: A Strategic Emphasis." Issues in Accounting Education 24, no. 1 (2009): 1–12. http://dx.doi.org/10.2308/iace.2009.24.1.1.

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ABSTRACT: Cost management has been tied in the past to the concepts of score-keeping, attention directing, and problem solving, but the expectations of accountants in today's world have changed dramatically, extending well beyond these concepts. This paper presents a different way to view cost management. It is not a planning or decision-making focus, but instead a focus on helping the organization be successful, through the implementation of an effective competitive strategy. Strategy is implemented by the appropriate use of cost management methods. The “why strategy?” question is answered by

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