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| Author: | Guilding, C. Cravens, K. S. Tayles, M. |
| Title: | An international comparison of strategic management accounting practices |
| Journal: | Management Accounting Research
2000 : MAR, VOL. 11:1, p. 113-135 |
| Index terms: | Strategy Management accounting International Asia Europe USA |
| Freeterms: | Accounting practices |
| Language: | eng |
| Abstract: | Following a consideration of what accounting practices may comprise strategic management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of 12 SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom and the United States. There is a wide range of application rates for the 12 practices appraised; competitor accounting and strategic pricing are the most widely-used. Most of the SMA practices appraised are not widely used, though. Cross-country comparisons highlight fairly similar levels of SMA usage. However, when controlling for company size, there is a suggestion that some practices are used relatively more in N.Z. and relatively less in the U.K. and U.S. |
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