Strategic Management Accounting Development during Last 30 Years

Libuše Šoljaková

European Financial and Accounting Journal, 2012, vol. 2012, issue 2, 24-35

Abstract: 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. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirical research.

Keywords: Accounting Information; Business Strategy; Life Cycle Costing; Management Accountant; Strategic Management Accounting; Target Costing (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.efaj.8

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