Thoughts on Management Accounting and Strategy

Abstract

I welcome the opportunity to write in the Millennium edition of the Pacific Accounting Review. The opportunity to write a non-referred article is an added bonus. This allows me to write a more speculative and less technical piece than I normally seek (or am forced) to write. Additionally, my choice of title allows self-quotation without all the usual embarrassment. The article first reviews the take up of strategic management accounting (SMA). It then discusses briefly an argument for extending the scope of SMA.

JEL Classification: M40, M46