An International Comparison of Strategic Management Accounting Practices
Griffith University - School of Accounting and Finance - Gold Coast Campus
Karen S. Cravens
University of Tulsa
University of Hull
Management Accounting Research, Vol 11, No 1, March 2000
Following a consideration of what accounting practices may comprise strategic management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of twelve SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom and the United States. There is a wide range of application rates for the twelve practices appraised; competitor accounting and strategic pricing are the most widely-used. Most of the SMA practices appraised are not used widely. However, based on the perceptions of the benefits from adopting such practices, the potential for greater use exists in all countries examined. Cross-country comparisons highlight fairly similar levels of SMA usage. However, when controlling for company size, there is a suggestion that some practices are used relatively more in N.Z. and relatively less in the U.K. and U.S. There appears to be negligible use of the term "strategic management accounting" in organizations and practising accountants have a limited appreciation of what the term means.
Key Words: Strategic management accounting; International comparison
JEL Classification: M40, M46Accepted Paper Series
Date posted: March 17, 2000
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