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Article: STRATEGIC MANAGEMENT ACCOUNTING: refocusing the agenda.
- Article from:
- Management Accounting (British)
- Article date:
- December 1, 1998
- Author:
CopyrightCOPYRIGHT 1998 Chartered Institute of Management Accountants (CIMA). This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Robin Roslender, Susan Hart and Joydip Ghosh of the Faculty of Management at the University of Stirling provide a brief and provocative overview of this most compelling of contemporary management accounting developments before going on to outline the objectives of their CIMA-funded research project
The term `strategic management accounting' has appeared only infrequently within the pages of Management Accounting since it was coined in 1981 by Simmonds.[1] Readers might therefore be tempted to conclude that strategic management accounting is of little importance. Quite the opposite, Ward argues,[2] for strategic management accounting is intimately related to the ...