strategic management accounting

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Strategic Management Accounting

Author : Keith Ward
ISBN : 9781136009303
Genre : Business & Economics
File Size : 65. 73 MB
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* Challenging and provocative book * Shows how management accounting techniques can be integrated into the strategic decision making process * Extensive use of practical examples from a variety of contexts.An introduction to business strategy for management accountants, financial accountants or managers with an accounting orientation. The book places management accounting clearly within the context of strategic management of the business. Offers qualified accountants a sound introduction to strategic management, and with practical examples and mini-cases provided throughout, this book is comprehensive yet concise. Keith Ward addresses strategic management accounting as a continuous process of analysis, planning and control. Management accounting is about supplying the right information to the right people at the right time, and this can only be expressed in the context of the business strategy and strategic plan. The implementation of appropriate management accounting systems to complement different strategies is discussed in detail. Applications and examples include multinational organizations, non-profit organizations and varying organizational structures. Finally the author covers methods of using management accounting for strategic advantage.

Strategic Management Accounting

Author : Wing Sun Li
ISBN : 9789811057298
Genre : Business & Economics
File Size : 60. 2 MB
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This book serves as a guide to strategic management accounting. It introduces new and useful concepts on how to collect, analyse, and evaluate options to enable managers to steer corporate directions and write strategic plans for the long-term success of the corporation. Starting with basic techniques and the latest strategic management approaches, the book then presents cases that show the techniques employed step by step. By demonstrating how easily the ideas can be translated into action, it is a valuable resource for business practitioners, as well as for students taking advanced management accounting courses.

Strategic Management Accounting

Author : Malcolm Smith
ISBN : 0750630973
Genre : Business & Economics
File Size : 53. 32 MB
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This management accounting text for undergraduates details real life scenarios of decision making and problem solving in large and small organizations from both the manufacturing and service sectors. There is also appropriate emphasis on non-accounting inf

Strategic Management Accounting Volume Ii

Author : Vassili Joannidès de Lautour
ISBN : 9783319929521
Genre :
File Size : 21. 67 MB
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Der Beitrag Aktueller Entwicklungen Im Strategic Management Accounting Zu Change Prozessen In Unternehmen

Author : Timo Tempel
ISBN : 9783958206960
Genre : Business & Economics
File Size : 53. 6 MB
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Eines der größten Themengebiete innerhalb der sozial- und naturwissenschaftlichen Disziplinen ist das Studium von Change, über dessen Entstehung, Entwicklung, Transformation, Verfall und Rückgang von menschlichen und natürlichen Systemen. Viele der theoretischen Literaturen sind dem Thema Change gewidmet, wie auch Forscher enthusiastisch dieses Phänomen untersuchen und eine Vielzahl an empirischen Erkenntnissen hervorbrachten. Aber was macht diese Thematik so interessant, da Change ein selbstverständlicher Bestandteil unseres Lebens ist? Diese selbstverständliche Gewissheit des Wandels formuliert zugleich die wissenschaftliche Neugier, denn faktisch ist Change die vorhersehbarste Eigenschaft der heutigen Wirtschaft. Wichtiger ist jedoch die steigende Geschwindigkeit des Entstehens, denn die stetig kürzer werdenden Zeitzyklen bis zur nächsten Veränderung lösten die Neugier der Forscher aus, um mehr über die Change Geschwindigkeit und seine Sequenzen der Tätigkeiten innerhalb der Change Prozesse zu erfahren. Das Forschungsfeld der Prozessstudien über Changes in Organisationen und im Management lädt Forscher dazu ein, in eine Welt der Prozesse einzutauchen und zu untersuchen, wie organisationale und führungsändernde Phänomene auftauchen, verändern und sich über die Zeit verbreiten. Im Forschungsgebiet des Management Accounting (MA) stellte bereits Hopwood (1987) fest, dass nur sehr wenig über Voraussetzungen und organisationalen Konsequenzen eines Accounting Change bekannt ist. Seitdem ist der Change Begriff ein fester Bestandteil innerhalb der Management Accounting (MA) Forschung und bis heute existiert eine erhebliche Anzahl von MA Forschungsarbeiten über Changes aus MA Sicht. Burns und Scapens (2000) formulierten erstmals unter dem Begriff Management Accounting Change (MAC) ein komplexes Rahmenwerk zur Beantwortung der Frage nach dem Warum und Wie MA zudem geworden ist, wie es gegenwertig ist bzw. nicht zudem wurde, wie es hätte sein sollen. Seit dieser Veröffentlichung ist die Anzahl von Veröffentlichungen über MAC stark angestiegen, wobei die Definition des Change von den MA Forschern vermieden wurde. Diese Situation bildet die Ausgangslage für diese Arbeit. Durch die MAC Theorie konnten konzeptionelle Änderungen und praktische Anwendungen aus Sicht der allgemeinen Change Theorie erklärt und neue Erkenntnisse gewonnen werden. Der Ausgangpunkt des Wissensflusses lag bislang innerhalb des akademischen Felds der Change Forschung und der [...]

Strategic Management Accounting

Author : Sean Stein Smith
ISBN : 9781631576850
Genre : Business & Economics
File Size : 41. 44 MB
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This book critically analyzes the concept of strategic management accounting, the implications this emerging paradigm will have on the accounting profession, and the ramifications for businesses at large. This research examines current literature, and illustrates these concepts with current market examples. This manuscript approaches the topic in a way that is unique by linking the concept of SMA to the integrated reporting framework. In essence, strategic management accounting is a theory with broad-based support, but the IR framework and reporting structure provides a vehicle through which progress, costs, and benefits of a more strategic accounting function can be evaluated. Focusing on principles, primarily for internal management utilization, the following provides an outline and summary of concepts and techniques that can be used to elevate the role of the management accounting function. Whether you are a management expert, an accounting professional, or simply someone looking to keep up to date with emerging business trends, this text provides the content, and action-oriented steps to meet those expectations.

Management Accounting Practice And Strategic Behavior

Author : Oliver Gediehn
ISBN : 3834915351
Genre : Business & Economics
File Size : 87. 27 MB
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Oliver Gediehn examines the determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term goals and myopic management behavior.

Strategic Management Accounting

Author : Zahirul Hoque
ISBN : 0733984452
Genre : Managerial accounting
File Size : 56. 74 MB
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This book contains the inforamtion needed for account amagement systems for organizational change in the goverment sector.

Ayb 321

Author : Langfield-Smith / Clarke
ISBN : 1121415490
Genre : Managerial accounting
File Size : 73. 38 MB
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Value Creation In Management Accounting And Strategic Management

Author : Satoshi Sugahara
ISBN : 9781848219762
Genre : Mathematics
File Size : 73. 42 MB
Format : PDF
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This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance. This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.

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