Strategic Management Accounting Role In The Performance Measurement And Control Of Multinational Companies

Marković Ivan () and Stevanović Tatjana ()
Additional contact information
Marković Ivan: University of Niš, Faculty of Economics, Serbia
Stevanović Tatjana: University of Niš, Faculty of Economics, Serbia

Economic Themes, 2014, vol. 52, issue 4, 436-460

Abstract: The type and amount of information needed by top management of large companies is primarily determined by the role of individual managers. Thus, managers at the top of the hierarchy in complex enterprises need information that is different from the information managers of individual divisions or strategic business units. Starting from these requirements, strategic management accounting has developed a number of ways to provide information aimed at shaping corporate strategy. In this regard, the paper will be discussed various aspects of performance measurement in multinational companies, as well as the tasks to strategic management accounting should meet within them. Bearing this in mind, the main objective of this paper consists in analyzing the importance of strategic management accounting is to successfully manage the performance of multinational companies. Adequate application of theoretical concepts and research methods chosen, the work is expected to extending domestic literatures in this field meet our economic releases to the role of strategic management accounting in the measurement and control of the performance of multinational companies.

Keywords: strategic management accounting; measurement; control; performance; multinational companies; strategijsko upravljačko računovodstvo; merenje; kontrola; performanse; multinacionalne kompanije (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/ethemes-2014-0027 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:ecothe:v:52:y:2014:i:4:p:436-460:n:4

DOI: 10.1515/ethemes-2014-0027

Access Statistics for this article

Economic Themes is currently edited by Marija Radosavljević

More articles in Economic Themes from Sciendo
Bibliographic data for series maintained by Peter Golla ().