Management accounting and control for sustainability and strategic decision making

Metacognition and Decision Making in Management Accounting Students

Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to de...

Strategic Management Accounting and Control

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis and profit-linked performance measurement models. It shows two multi-period, multi-product models (Banker, Chang and Majumdar 1993; Banker and Johnston 1989) are specified, can be related to Port...

Strategic Management Accounting: Implementation and Control

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and reve...

Management Theories and Strategic Practices for Decision Making

Navigating Sustainability Embeddedness in Management Decision-Making

Sustainability is an essential theme for business. In order to compete, strategies need to be improvised and efficient and effective decisions need to be made for improved sustainability performance. Despite management’s apparent knowledge of this, it appears that challenges persist with sustainability’s embeddedness in decision-making and its implementation in practice. In this study we propos...