Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?

37 Pages Posted: 10 Feb 2015

See all articles by Véronique Malleret

Véronique Malleret

HEC Paris - Accounting and Management Control Department

Olivier de La Villarmois

Université Paris I Panthéon-Sorbonne - Institut d'Administration des Entreprises de Paris (IAE Paris)

Yves Levant

Université des Sciences et Technologies de Lille - IAE

Date Written: February 6, 2015

Abstract

This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses the empirical research work conducted in the SMA/SCM field and its main results. The article then questions the theoretical contribution of the SMA/SCM literature and its limitations before proposing a framework which relates the concepts of costs, value and price, and incorporates many of the practices usually connected to SMA.

Keywords: Strategic Management Accounting, Strategic Cost Management, literature review

JEL Classification: M400, M19

Suggested Citation

Malleret, Véronique and de La Villarmois, Olivier and Levant, Yves, Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do? (February 6, 2015). HEC Paris Research Paper No. ACC-2015-1081, Available at SSRN: https://ssrn.com/abstract=2561249 or http://dx.doi.org/10.2139/ssrn.2561249

Véronique Malleret (Contact Author)

HEC Paris - Accounting and Management Control Department ( email )

Jouy-en-Josas Cedex
France

Olivier De La Villarmois

Université Paris I Panthéon-Sorbonne - Institut d'Administration des Entreprises de Paris (IAE Paris) ( email )

21, Rue Broca
Paris, 75005
France

Yves Levant

Université des Sciences et Technologies de Lille - IAE ( email )

104, avenue du peuple Belge
Villeneuve d'Ascq Cedex, 59655
France

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