Strategic Management Accounting Literature Review

Strategic Management Accounting Literature Review-4
Jiří Rajl The Impact of Regulatory Measures on the Development of Household Indebtedness Jerzy Gierusz, Katarzyna Kolesnik, Sylwia Silska Gembka The Interpretation of “in Context” Verbal Probability Expressions Used in International Financial Reporting Standards – Evidence from Poland Petr DAVID Can the Czech Road Tax be considered a Tax on Externalities?This paper analyses some reasons why strategic management accounting was not widely accepted.

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Strategic management accounting lessons are not commonly included in educational programs.

Finally researches on strategic management accounting have only limited results.

(1990): The case for strategic management accounting: the role of accounting information for strategy incompetitive markets.

San Diego, Harcourt Brace Jovanovich, 1988.[4] Bromwich, M.

(2002): Integrating Management Accounting and Marketing in the Pursuit of Competitive Advantage: The Case for Strategic Management Accounting.

(2003): In Search of Strategic Management Accounting: Theoretical and Field Study Perspectives. Future research, we will employ in-depth interview participants including regulators in qualitative research and using structural equation model to confirm model.[full text (PDF)]Libuše Šoljaková This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year.Application of strategic management accounting in practice does not exceed pilot case study. Journal of Management Accounting Research, 1994, vol. (1994): Marketing, Cost Management and Management Accounting. This article aims to (1) study history and trend of human resource accounting and strategic management accounting and (2) represent new model for sustainable competitive advantage by focus on combination of strategic management accounting Implementation, organizational culture which related national culture, and human resource accounting capabilities, literature review from Thai Traditional Puppet Businesses.It employed archival research from 122 academic journals from RMUTP database and some case study of Thai traditional puppetry businesses.Human resource accounting capabilities will reach target goals when it reflects their business policy, thus organization is a one factor in this model.Finally we combined a new model for explain sustainable competitive advantage of Thai puppet businesses by focusing on long-term strategy and organization culture in Thai puppetry businesses.


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