SMA usage in (post) transitional economy’s public sector organizations – A field study (CROSBI ID 695385)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Juras, Ana
engleski
SMA usage in (post) transitional economy’s public sector organizations – A field study
The concept of Strategic Management Accounting, is still vague and undefined idea after more than 30 years of development, and has a number of development areas lacking valuable researches. One of these areas is the public sector, which many authors believe has been overlooked in SMA researches and literature, and is thus viewed as an important future research direction. Given the fact that the public sector has been increasingly concerned with the issues of strategy and accounting, the usage of SMA core ideas and approaches should not be something completely new to organizations in this sector. Therefore, the main purpose of this paper is to analyze the characteristics of the SMA treatment and implementation in public sector organizations in a (post) transitional economy, such as the understanding of the SMA concept - its ideas, scope and importance, SMA concept adoption, SMA usage process, SMA techniques usage. The field study research was carried out in several major public sector organizations in Croatia, and the results presented in this paper are an attempt to carry out the above-mentioned overlooked and valuable researches that are absent from the area of SMA usage in public sector organizations.
strategic management accounting, strategic management accounting process, strategic management techniques, public sector organization, field study research
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Podaci o prilogu
52-64.
2016.
objavljeno
Podaci o matičnoj publikaciji
Conference proceedings - Contemporary Issues in Economy & Technology - CIET 2016
Plazibat, Bože ; Kosanović, Silvana
Sveučilišni odjel za stručne studije Sveučilišta u Splitu
978-953-7220-25-9
Podaci o skupu
International Scientific and Professional Conference, Contemporary Issues in Economy and Technology, CIET 2016
predavanje
16.06.2016-18.06.2016
Split, Hrvatska