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| Author: | Aver, B. Cadez, S. |
| Title: | Management accountants' participation in strategic management processes: a cross-industry comparison |
| Journal: | Journal for East European Management Studies (JEEMS)
2009 : VOL. 14:3, p. 310-322 |
| Index terms: | management accounting accountants participation strategic management decision making industries companies Slovenia |
| Freeterms: | processes |
| Language: | eng |
| Abstract: | It is shown by recent studies that contemporary management accountants have become an integral part of strategic decision making processes. Based on a survey of over 190 large Slovenian companies, it is found out that Slovenian accountants are relatively strongly involved in strategic management processes, with the level of participation varying across industries. Participation is relatively high in contemporary manufacturing industries, the trade sector, and tourism and hospitality services. However, it is relatively low in construction, logistics, and public services and utilities sectors. |
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