Business value created by management accounting
MPRA Paper from University Library of Munich, Germany
Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. Management accounting is a classical business support activity that contributes to the business organization value chain. Can this value contribution be somehow determined or quantified? The present paper is highlighting one possible alternative to determine the value contribution by using value driven performance indicators.
Keywords: value chain; management accounting; business value (search for similar items in EconPapers)
JEL-codes: D46 M00 M21 M41 (search for similar items in EconPapers)
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Journal Article: BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING (2018)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:83093
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