Strategic Management Accounting and Control

The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

Utilizing Strategic Management Accounting Techniques in Iranian Firms

The main objective of this article is to describe and explain the utilization of Strategic Management Accounting Techniques (SMATs) in Iranian various firms. For this, a survey was carried out using questionnaires provided for the seventy-five Chief Executive Officers in productive and services firms. Data gathered from respondents about the usage rate of SMATs based on the five-point Likert sc...

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...

The formal management accounting approach provided by Kaplan & Johnson reveals the resistance from the management control, strategic management and operational control. According to Bhimani (2007), there is rising interest in strategic management accounting (SMA)

International Strategic Alliances in the Iranian Home Appliance Industry: A Model of the Perceived Risks for Foreign Partners

Attracting foreign investment is one of the most important policies of the Iranian government for improving economic conditions. Nevertheless, despite the government and the Ministry of Industry's emphasis as well as the efforts of Iranian companies to attract foreign partners, this is less common in Iranian home appliance industry, which indicates the risks for foreign investors. Accordingly, ...