engleski

Strategic Management Accounting Techniques: Relations with Companies' Characteristics

Strategic management accounting techniques are becoming more widely and intensively used as economic environment is becoming more dynamic and unpredictable. Top management is increasingly aware of need to use contemporary management accounting techniques in order to ensure long-term viability of the company. Most of literature usually emphasizes the use of 20 strategic management accounting techniques which were included in the research performed among the companies in Republic of Croatia - a country which is trying to find the way out of economic crisis and confronting the global economic trends at the same time. The purpose of this paper is to present the intensity of strategic management techniques used by companies and to test the differences on types and intensity of techniques used regarding the companies’ characteristics.

Strategic management accounting techniques; companies’ characteristics

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