Pregled bibliografske jedinice broj: 1087235
Strategic management accounting – What is the current state of the concept?
Strategic management accounting – What is the current state of the concept? // Economy Transdisciplinary Cognition, 17 (2014), 2; 76-83 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 1087235 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Strategic management accounting – What is the
current state of the concept?
Autori
Juras, Ana
Izvornik
Economy Transdisciplinary Cognition (2067-5046) 17
(2014), 2;
76-83
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
strategic management accounting, strategic management accounting techniques, strategic management accounting research streams
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Citiraj ovu publikaciju:
Uključenost u ostale bibliografske baze podataka::
- ABI/INFORM
- EBSCO
- Directory of Open Access Journals (DOAJ)
