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. Ne...

In the present business atmosphere, an organization should be able to respond to environmental needs occasioned by rapid and dynamic evolution as quickly as possible. It is obvious that such ability is impossible without a proper strategic approach, strategic thinking, and a suitable management accounting system. This study attempts to investigate the relationships between strategy, management ...

Strategic management accounting (SMA) provides managers with a framework of technical groups that help businesses plan, control, and evaluate performance. Many around the world operating in different fields have applied strategic accounting. Vietnamese enterprises general animal feed manufacturers Hanoi particular need to apply SMA techniques highly competitive environment. However, due many re...

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...

Two technologies are currently reshaping Accounting Information Systems: In-Memory Technology and Mobile Technology. It is not only a matter of generic increase of performances, as it usually occurs in the IT field, but a dramatic improvement that is affecting hardware and software architecture and even the organization of the actual systems. We are facing a new generation of BI tools that will...

Uncertain environmental conditions and typology of corporate strategy are the determining factors in improving company performance. This study aims to prove analysis results strategic management accounting techniques on performance test role uncertainty moderating strategies research is quantitative with data collection using a survey method. The sample this was 237 managers manufacturing compa...

The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As Islamic companies they adhere to Islamic principles and standards and protect the environment according to Sharia law in Islam. First, through questionnaires, we examined the de...

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...