engleski

Strategic management accounting – What is the current state of the concept?

Strategic management accounting is a relatively new concept on the crossroads of strategy, accounting and marketing. Despite high expectations and bright future prognosis of the 'flagship of the accounting profession', the concept is still modestly developed, having more than few deficiencies and gaps in everyday growing literature, which lead some authors to see concept development as a paradox. Therefore, the purpose of this paper is to offer insights to current state of the concept, with particular focus on strategic management accounting's position as a field of study, its definition, techniques, processes and future research directions.

strategic management accounting, strategic management accounting techniques, strategic management accounting research streams

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