search query: @author Seal, W. / total: 8
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| Author: | Seal, W. |
| Title: | Management accounting and the challenge of strategic focus |
| Journal: | Management Accounting Research
2001 : DEC, VOL. 12:4, p. 487-506 |
| Index terms: | |
| Language: | eng |
| Abstract: | The author presents a case study of management accounting change in a company that once a highly diversified conglomerate, implemented a new strategy of product marjet focus combined with a more multinatinal scope. The article illustartes how the drive for a new organizational identity in turn catalyses shifts from predominantly financial-oriented control mechanisms to 'fresh' control mechanisms that implied considerable change in management accounting practice. |
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