Purpose: To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting techniques. Methodology: Survey data collected in Slovenia has been benchmarked to survey data collected in similarly-sized Australian companies. Findings: For the Slovenian sample, while none of the techniques inves...

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

vital decisions made at the strategic level in an organization are not only intricate but also costly to alter. it is therefore important to find a comprehensive approach to deal with such a possibility. one of the major problems of a common balanced scorecard (bsc)-based model in strategic management is lack of a ranking system for strategic objectives in order to enable prioritization of the ...

Strategic management accounting (SMA) information helps managers determine the strategy and strategic position of business. At same time, SMA see re-evaluate problems so that they can draw on their experiences lessons for decision-making control. Currently, manufacturing enterprises in Hanoi are aware important role information, but level application techniques is low. This article aims to eval...

A mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting academics and practitioners on the contents of management accounting courses and the skills and competencies of recent graduates. The results show that practitioners placed ...

John Sterling is a partner and co-founder of Smock Sterling – Strategic Management Consultants, located in Lake Forest, Illinois ([email protected])). The Žrm specializes in strategic planning and management. Sterling’s previous Strategy & Leadership case study (Vol. 30 No. 6, November/December 2002) explained how Rubicon Technology, a high tech start-up, successfully practices strate...