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| Author: | Roslender, R. Hart, S. J. |
| Title: | In Search of Strategic Management Accounting: Theoretical and Field Study Perspectives |
| Journal: | Management Accounting Research
2003 : SEP, VOL. 14:3, p. 255-280 |
| Index terms: | MANAGEMENT ACCOUNTING MARKETING MANAGEMENT STRATEGIC MANAGEMENT |
| Language: | eng |
| Abstract: | Despite being introduced into the literature as a potentially exciting development over 20 years ago, there is still little or no agreement about what constitutes strategic management accounting (SMA). In this view, SMA is best understood as a generic approach to accounting for strategic positioning. The findings of an exploratory field study of practices at the interface between management accounting and marketing management affirm SMA's limited impact on practice in the UK. In those cases where interfunctional cooperation is most advanced, there are indications that a new subset of SMA developments may be emerging as accountants and marketers begin to measure the performance of brands. |
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