Abstract

http://ssrn.com/abstract=2723
 
 

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Strategic Management Accounting: The Emperor's New Clothes?


Beverley R. Lord


University of Canterbury - Department of Accountancy Finance and Information Systems


MANAGEMENT ACCOUNTING RESEARCH, Vol 7, No 3, September 1996

Abstract:     
The term "strategic management accounting" has been in the management accounting literature for more than a decade. Despite many papers on the subject, there still seems to be a paucity of examples of strategic management accounting actually being used. This paper argues that the techniques and elements of strategic management accounting may in many cases already be found in firms. However, the information may not be quantified in accounting figures, and may not be collected and used by management accountants. Rather, the techniques for gathering and using information necessary for survival in a hostile and competitive environment may be part of the operational management of firms.

JEL Classification: M40, M46, M19

Accepted Paper Series


Not Available For Download

Date posted: April 24, 1998  

Suggested Citation

Lord, Beverley R., Strategic Management Accounting: The Emperor's New Clothes?. MANAGEMENT ACCOUNTING RESEARCH, Vol 7, No 3, September 1996. Available at SSRN: http://ssrn.com/abstract=2723

Contact Information

Beverley R. Lord (Contact Author)
University of Canterbury - Department of Accountancy Finance and Information Systems ( email )
Private Bag 4800
Christchurch
New Zealand
(+64) 3 364-2620 (Phone)
(+64) 3 364-2727 (Fax)
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