The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies

Simon Cadez
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Simon Cadez: Faculty of Economics, University of Ljubljana, Slovenia

Zagreb International Review of Economics and Business, 2006, vol. 9, issue 1, 61-75

Abstract: The last few years have seen a growing interest in strategic management accounting (SMA). Following a consideration of what accounting techniques may comprise SMA, the results of a questionnaire survey investigating the incidence of 17 SMA techniques are reported. Data from 108 large Slovenian manufacturing companies reveal that there is a wide range of application rates for the techniques appraised: capital budgeting, quality costing and competitor performance appraisal are the most widely used; valuation of customers as assets, lifetime customer profitability analysis and life cycle costing are the least widely used.

Keywords: strategic management accounting; strategy; accounting techniques; Slovenia (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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