Strategic Management Accounting Application - Some Discussions for the Tourism Business

Thuy Nga Phan

A chapter in Post-COVID Tourism - Tendencies and Management Approaches from IntechOpen

Abstract: This chapter will introduce strategic management accounting (SMA), a modern analysis and forecasting tool that supports managers in making strategic management decisions to help businesses increase their performance in both financial and non-financial. By reviewing the literature and my empirical study about factors affecting SMA application in the tourism business, this chapter aims to help managers who work in the tourism business with some references and recommendations to decide on applying strategic management accounting, particularly SMA techniques. Following objectives of this chapter: - Understand strategic management accounting and strategic management accounting techniques - Understand the role of strategic management accounting in enterprises - Some propose applying SMA techniques in enterprises, specifically tourism businesses.

Keywords: strategic management accounting; SMA techniques; SMA application; performance; tourism (search for similar items in EconPapers)
JEL-codes: Z32 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ito:pchaps:312685

DOI: 10.5772/intechopen.112064

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