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Strategic management accounting


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The concept of strategic management accounting (SMA) was brought about by criticism by stakeholders. The criticism came about as a result of management accounting r beingtoo internally fixated. Being a relativity new concept, SMA lacks a conceptual framework. Literature describes SMA as a general approach interfacing management accounting and marketing management. Techniques considered under SMA include propositions of numerous management accounting techniques having a ‘strategic’ focus. The most convincing development within SMA studies that exemplifies the conceptualisation of SMA is attribute costing. This research aims to examine the extent of strategic management accounting practices used by a family timber company in a Waikato regional town. It also aims to examine the impact of these techniques on the performance of the company. Three individuals who hold very important positions in the company were interviewed and an analysis of company records (e.g. business plan) were conducted. Because of the significant growth experienced by the company in the last 10 years and considering the longevity of the company, it is expected that the company will be practicing some form of SMA. Interim results suggest that a relatively fair amount of SMA has been practiced. Realising the improvements made by the company through the uses of these practices may close the gap that exists in the area of SMA.

Item Type: Paper presented at a conference, workshop or other event, and published in the proceedings
Uncontrolled Keywords: accounting, strategic manaement, SMA
Subjects: H Social Sciences > HF Commerce
Divisions: Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
Depositing User: Adrian France
Date Deposited: 13 Dec 2018 04:25
Last Modified: 21 Jul 2023 07:49

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