The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management

The object of the paper is to study relationship between management accounting, strategic accounting and cost management. Aim define each them based on a systematic literature review different literatures in emphasize relation them. attempts offer definitions Strategic authors throw years also reveal that exists Management Accounting other disciplines. enduring value contextual view its content emphasizes power Accounting, Cost Management. methodology used for this descriptive comparative from books journals, especially Scopus indexed journals taken by Elsevier, emerald insight trustable library sources. explores analysis accounting. Practical limitations have been mainly focused having access journals. Also, another limitation encountered related with electronic which our country very difficult even impossible free reading downloading papers. intention was identify similarities differences concluded has as primary goal efficient use all resources while focusing competitive advantage an organization. Hence, SMA could be considered integral part management; interaction techniques important more entity. Received: 19 June 2021 / Accepted: 23 August Published: 5 September