Naslov
Strategic Management Accounting Techniques: Relations with Companies' Characteristics

Autori
Černe, Ksenija ; Zenzerović, Robert ; Faraguna, Kristina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the International Conference on Business and Information / Yu, Chian-Son ; Wang, Chih-Chien - Nagoya : International Business Academics Consortium, 2016, 839-861

Skup
International Conference on Business and Information

Mjesto i datum
Nagoya, Japan, 03.07.2016. - 05.07.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Strategic management accounting techniques; companies’ characteristics

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA