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| Author: | Brouthers, K. Roozen, F. |
| Title: | Is it time to start thinking about strategic accounting? |
| Journal: | Long Range Planning
1999 : JUN, VOL. 32:3, p. 311-322 |
| Index terms: | LONG RANGE PLANNING ACCOUNTING STRATEGY |
| Language: | eng |
| Abstract: | Strategic accounting is a new, virtually unexplored area of strategic management. Few firms have developed internal systems that can provide the strategic management information needed to make informed strategic decisions. This article provides a framework for strategic accounting built around the concept of environmental turbulence and differing information needs. For various levels of environmental turbulence, managers have different information needs in terms of the scope, structure and content of information. |
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