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STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?  [PDF]
Haider Shah,Ali Malik,Muhammad Shaukat Malik
Australian Journal of Business and Management Research , 2011,
Abstract: When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of strategic thinking and other qualitative aspects of management the new discipline is likely to make accounting more relevant and important for managers. The empirical evidence on successful diffusion of strategic management accounting is still not overwhelming. It is therefore yet to be seen if strategic management accounting can live up to its promise in future or not.
Study on the Methods and Applications of Strategic Management Accounting  [cached]
Lingling Gong,Min Zhang
International Journal of Business and Management , 2009,
Abstract: With the development of globalization, the present enterprises are facing competitive pressures from domestic and international markets. Since 1980s, for supporting enterprises to keep competitive advantages on decision-making, people start to introduce strategic factors into the theory and application of management accounting, and gradually push it into a new stage of strategic management accounting (SMA). This article mainly introduces some methods and applications of SMA.
A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING  [PDF]
Almasan Alina Carmen,Grosu Corina
Annals of the University of Oradea : Economic Science , 2009,
Abstract: For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou
Value Chain for Strategic Management Accounting in Higher Education  [cached]
Khaled Abed Hutaibat
International Journal of Business and Management , 2011, DOI: 10.5539/ijbm.v6n11p206
Abstract: The purpose of the paper is to propose a value chain model for the Higher Education context. The findings are derived from a comparative study of English and Jordanian Higher Education. The model is supportive of strategic management and a strategic cost analysis, if the appropriate information is provided and accessible. Access was one limitation in this study, which is why no cost analysis can be reported. Initial data collection took place in the Business/Management division of an “old” English University. Then, the developed model was tested in a different, the Jordanian, environment, in order to determine its general applicability. All participants of the three divisions were interviewed and qualitative methods were used to analyse the data. Thus, the model was developed by analysing empirical data, and using suggested models from two different studies. It offers a contribution to identifying competitive advantage in Higher Education on the basis of resources and capacities, in line with the resource-based theory, which presents the theoretical context of this study. Furthermore, it seeks to contribute a new approach to the value chain model for Higher Education institutions. The value chain approach is considered most useful for strategic management and planning. As the first part of study was undertaken in England, and then applicability of the model was tested in Jordan, findings are generalisable.
Research on the Development of Management Accounting in Small and Medium-Sized Enterprises in China  [PDF]
Bingxin Du, Jiaxu Jiang, Xiuzhi Ji
Open Journal of Accounting (OJAcct) , 2018, DOI: 10.4236/ojacct.2018.71002
Abstract:
In the early 20th century, management accounting was created with Taylor’s theory of scientific management. Management accounting is a continuous improvement process that provides value added value, design, measure and manage financial and non-financial information systems for enterprises. This process directs the management actions, motivates behaviour, supports and creates cultural values, which are needed to achieve organizational strategy, tactics and business objectives. The research and application of management accounting in China started late. It started in the late 1970s and early 1980s. During the period of about 30 years, management accounting has made great progress in both theory and practice. Many facts have proved that China’s management accounting has gradually shifted from quantity and quota management to management of cost and value, and from project and department management to comprehensive and strategic management. In recent years, with the implementation of fiscal policies such as department budget, investment review and performance appraisal, “comprehensive budget”, “zero-base budget”, “budget control”, “responsibility assessment” and other modern management accounting theories and methods have been applied in various enterprises in China. But the time that management accounting is formed and developed in China is not long after all. There are many defects and deficiencies in China’s management accounting. The theoretical structure, scope of research and practical application of management accounting are to be improved and enriched, and there is still considerable space for development. The problem is more serious in small and medium-sized enterprises [1]. This paper studies the current development status of management accounting in small and medium-sized enterprises and factors that affect the management accounting in the small and medium-sized enterprises, then proposes solutions to meet the development needs of management accounting in small and medium-sized enterprises.
Management Accounting for Movement of Funds as an Element of Current and Strategic Information Provision of Decision Making Управленческая отчетность о движении денежных средств как элемент текущего и стратегического информационного обеспечения принятия решений  [PDF]
Matyukha Nikolay N.
Business Inform , 2013,
Abstract: The article reveals methodical aspects of construction of the management accounting for movement of monetary funds. It covers the issues of methods and techniques of composition of managerial reports with the use of information technologies. It identifies problematic issues of information provision for decision making on company’s cash flows. It defines specific features of the forms of management accounting on cash flows depending on factors of determination of information provision of the management. It offers a block scheme of introduction of reporting forms of management accounting in companies under conditions of automation of processes of company management. It specifies the role of responsibility centres in the process of formation of reports on monetary funds. Conclusions are made that efficient information provision in decision making results in a more rational use of monetary funds of a company. Статья раскрывает методические аспекты построения управленческой отчетности по движению денежных средств. Освещаются вопросы методики и техники составления управленческих отчетов в условиях использования информационных технологий. Определяются проблемные вопросы информационного обеспечения принятия решений по денежным потокам предприятия. Определены особенности форм управленческой отчетности по движению денежных средств в зависимости от факторов определения информационного обеспечения руководства. Предложена блочная схема внедрения на предприятиях отчетных форм управленческой отчетности в условиях автоматизации процессов управления предприятием. Отмечается роль центров ответственности в процессе формирования отчетности по денежным средствам. Сделаны выводы, что при эффективном информационном обеспечении принятия решений наблюдается более рациональное использование денежных средств предприятия.
Impact of Strategic Initiatives in Management Accounting on Corporate Financial Performance: Evidence from Amman Stock Exchange  [PDF]
Husam Aldeen Al-Khadash,Mete Feridun
Managing Global Transitions , 2006,
Abstract: This article aims at investigating the link between the practice of Activity Based Costing (ABC), Just-in-Time (JIT), and Total Quality Management (TQM) as strategic initiatives and the improvement in corporate financial performance of 56 industrial shareholding companies in Jordan. Ordinary Least Squares Regression analysis is used to test the association between the awareness level of the importance of using the initiatives and the level of adopting these initiatives. It is also used to identify the improvement in ROA as a mean of financial performance which is associated with the initiatives. Analysis shows that 26.8% of the companies under consideration use at least one of the strategic initiatives. In addition, the awareness level of the importance of using the strategic initiatives is found to be significantly high among the financial managers, but such awareness is not reflected in the implementation of these initiatives. Furthermore, strong evidence emerges that the use of strategic initiatives leads to improvement in financial performance of the companies under consideration.
Adequa o estratégica de projetos: o caso da Eletronuclear Strategic fit of project management: the Eletronuclear case
Edcler Felix Mayrink,T. Diana L. van Aduard de Macedo-Soares,Adriane Cavalieri
Revista de Administra??o Pública , 2009, DOI: 10.1590/s0034-76122009000600002
Abstract: Na literatura menciona-se perda significativa de recursos devido à implementa o de projetos que n o contribuem para os objetivos principais da empresa, por, geralmente, n o terem uma conex o clara com sua estratégia. A falta de adequa o dos projetos à estratégia acaba tendo assim um impacto negativo no desempenho e competitividade da empresa. Este artigo compartilha os resultados de um estudo sobre o gerenciamento de projetos (GP), na empresa estatal chamada Eletronuclear, que foi criada em 1997 para construir e operar as usinas termonucleares do país. O estudo teve como objetivo avaliar a adequa o estratégica do GP na empresa e identificar fatores que contribuíam e os que dificultavam a desejada adequa o. Observe que por adequa o estratégica entende-se alinhamento, orienta o e aderência à estratégia. Utilizou-se como principal método de pesquisa o estudo de caso, coletando dados de várias fontes e por diferentes meios - investiga o documental, questionário estruturado e entrevistas - para assegurar sua consistência. Os resultados apontaram fraquezas em GP na empresa, no sentido de inconsistências com sua estratégia, que evidenciaram uma falta de adequa o estratégica do GP. Destacaram-se os recursos - notadamente aloca o e qualidade inapropriadas - e a dificuldade de mudar para uma cultura de GP, com vis o estratégica, como os maiores problemas. Ao mesmo tempo, revelaram-se iniciativas recentes, pertinentes à ado o de processos de media o no nível estratégico de projetos e de um planejamento de portfólio de projetos, que se forem traduzidas em a es concretas, poderiam contribuir para uma melhor adequa o estratégica de GP. O estudo forneceu assim subsídios para outras empresas que procuram aprimorar seu gerenciamento de projetos. The literature mentions the significant loss of resources in the case of projects that do not contribute to the firm's main objectives, mainly because they are not aligned with its strategy. The lack of project strategic fit ends up having thus a negative impact on the performance and competitiveness of the firm. This article shares the results of a study on project management (PM) at the Brazilian state-owned firm Eletronuclear, created in 1997 to build and operate nuclear power plants in the country. The study's objective was to assess the strategic fit of PM at this firm and identify factors that contribute to the achievement of the desired fit, as well as those that hinder it. The case study method was adopted, collecting data from various sources and by way of different means - documental investigation, structu
Strategic Deviance and Accounting Conservatism  [PDF]
Rui Wang
American Journal of Industrial and Business Management (AJIBM) , 2018, DOI: 10.4236/ajibm.2018.85082
Abstract: This paper considers the influence of corporate strategic positioning on the firm’s accounting conservatism from the perspective of a company’s deviation from the industry’s conventional strategy, and selects China’s A stock market company as an initial research sample for empirical analysis from 2000 to 2016. Research shows that the greater the company’s strategic differences, the lower the accounting conservatism. Further studies have found that the negative correlation between corporate strategic differences and accounting conservatism is even more pronounced in private enterprises. In addition, from the perspective of the intensity of industry rules, this paper compares the degree of strategic deviance between state-owned enterprises and private enterprises, the results show that state-owned enterprises are subject to stronger constraints and the degree of strategic differences will be lower. This article focuses on the perspective of corporate strategic deviance and examines the role of non-accounting information in corporate accounting practices, and compares the strategic differences between state-owned enterprises and private enterprises from the perspective of the strength of industry constraints, which provides an effective means for the company’s external stakeholders, including creditors and investors, to use the company’s strategic information, and enriches the research on the reform of China’s property rights system.
Academic Management Actions Facing Reforms in Curriculum and in Competencies Required to Graduating from an Accounting Sciences Course  [PDF]
Vilma Geni Slomski, Luciana Regina da Silva Souza, Anísio Candido Pereira, Antonio Carlos Ribeiro da Silva
Creative Education (CE) , 2016, DOI: 10.4236/ce.2016.77095
Abstract: This study aimed to assess academic management actions facing the set of professional competencies that graduates from an Accounting Sciences course need to graduate. To this end, we carried out a qualitative descriptive study. Data were collected through interviews and analyzed using content analysis. We found that the set of graduates’ professional competencies concerning organizational, technical-professional and social spheres requires academic management actions such as: 1) democratic governance and collective development of a curricular pedagogical project; 2) establishment of places for interaction between fields/disciplines (structuring teaching core); 3) use of conflict management strategies; 4) activities that favor professional ethics; 5) activities that favor leadership, commitment and trust; 6) curriculum flexibility; 7) strategic planning and evaluation of actions; 8) professional self-development. Activities and mechanisms that encourage the participation of all those involved in decision-making characterize democratic management and academic management’s leadership. We conclude that democratic-participative management may favor professionals’ graduation processes in the contemporary world, and may be a way of ensuring the development of students’ cognitive, operational, social and moral competencies, through their commitment to curriculum dynamics, to the development of thought and creation processes, to the establishment of participatory citizenship and to ethical education.
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