 Feed Forward Cost Accounting and Strategic ManagementAkira Nishimura Chapter 10 in Management Accounting, 2003, pp 139-157 from Palgrave Macmillan Abstract: Abstract As a result of a number of rapid recent changes in the business environment, today’s accounting scientists should eagerly wrestle with two major issues: how to define the object of their study; and how to research it. Concerning the object of study, today’s management accounting is faced by a number of strategic problems. Strategic management accounting and strategic cost management have become vogue words, although their meaning is not always clear (Wilson, 1997). Thus, it is an important question whether management accounting can deal directly with strategic problems. Moreover, we must consider how they can be dealt with. Anyway, it is certain that the study of management accounting faces a turning point centred around these strategic problems. Accordingly, scholars should clarify the relationship between strategic problems and management accounting. In order to make the present object of accounting study clear and force accounting research to take a scientific step forward, they should face the relationship between the strategic problems and accounting from a scientific point of view. Keywords: Strategic Management; Cost Management; Management Accounting; Feed Forward Control; Cost Design (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-4039-4815-1_10 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Palgrave Macmillan Books from Palgrave Macmillan |
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