Strategic choices and strategic management accounting in large manufacturing firms

Franco Cescon (), Antonio Costantini and Luca Grassetti
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Franco Cescon: University of Udine
Antonio Costantini: University Ca’ Foscari of Venice
Luca Grassetti: University of Udine

Journal of Management & Governance, 2019, vol. 23, issue 3, No 2, 605-636

Abstract: Abstract This study examines the relationship between strategic choices and the use of strategic management accounting (SMA) techniques in large manufacturing companies and investigates whether external factors such as environmental uncertainty and competitive forces affect the SMA system. The survey results show that SMA usage does not depend on strategy type and only marginally depends on geographic orientation. These findings have been integrated using qualitative data collected in seven large companies through interviews. Although significant progress has been made over the last two decades in describing SMA practices in Europe, the contribution of this study to the accounting (SMA) literature involves both the research content and design. Having identified gaps in previous SMA research, we design a study focused on large manufacturing firms that considers different hypotheses and adopts a mixed method approach.

Keywords: Mixed method approach; Strategy types; Geographic orientation; Strategic management accounting; Survey and interviews (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (9)

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DOI: 10.1007/s10997-018-9431-y

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