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Strategic Management Accounting: State-of-the-Art
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The current paper presents the state-of-the-art of strategic management accounting
(SMA) information usage among organisations. Despite SMA claimed importance
to organisations operating in today’s competitive environment, little is known about
its current achievement. In Malaysia in particular, the subject is almost absent. Thus,
motivated by the scant attention given to SMA, the current paper attempts to present the
current development of the subject. Specifically, inherited by the disparate concepts put
forth by its various advocates, the current paper presents a review of its development and
result of a pilot research carried out on manufacturing companies operating in Malaysia.
It is interesting to note that despite the doubts cast by some advocates, organisations
used strategic management accounting information to greater extent. The current finding
enriches the limited knowledge on organisations’ extent of SMA usage which explicitly
rejecting doubts about the subject’s rhetorical states, and reveal the potential of SMA to
further progress. However, inherited by the exploratory nature of the current findings
generalisation is to be cautioned. More robust future study is suggested.
Raman Noordina - Personal Name
Yuserrie Zainuddin - Personal Name
Fuad - Personal Name
Rasid Mail - Personal Name
Yuserrie Zainuddin - Personal Name
Fuad - Personal Name
Rasid Mail - Personal Name
2289-6856
NONE
Strategic Management Accounting: State-of-the-Art
Management
English
Malaysian Journal of Business and Economics
2014
1-26
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