On the emergence of strategic management accounting: An institutional perspective

Yi Ma and Mike Tayles

Accounting and Business Research, 2009, vol. 39, issue 5, 473-495

Abstract: Strategic management accounting (SMA) has been presented as an efficacious approach to strategy formulation and implementation. It also suggests accountants move away from purely financial concerns to give consideration to wider business issues. Management accounting change has attracted significant research attention in recent years. This case study explores the issues which surround change and which enable the adoption of SMA and the repositioning of management accountants to become more strategic. The empirical enquiry is based in one company through a prolonged series of interviews and meetings which enabled activities over a number of years to be reviewed. This revealed an increasing strategic role for management accountants in informing strategic decision‐making and how this role came into being. The research is informed by institutional theories and neoinstitutionalism in particular, to interpret the external and internal influences on the change in roles of some management accountants and the outputs of their work.

Date: 2009
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Citations: View citations in EconPapers (15)

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DOI: 10.1080/00014788.2009.9663379

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