Strategic management accounting : a case example
| dc.contributor.author | Lord, Beverley Rae | |
| dc.date.accessioned | 2023-05-29T00:15:04Z | |
| dc.date.available | 2023-05-29T00:15:04Z | |
| dc.date.issued | 1994 | en |
| dc.description.abstract | After providing a comprehensive review of the literature, this paper presents a model of "strategic management accounting", that is, an extension of traditional management accounting that will collect, analyse and present information relevant to the strategy of the firm. A case study of a New Zealand manufacturing firm and its management accounting is then compared with the expected elements of the model. It is found that the firm incorporates collection of competitor information, and cost reduction through value chain and cost driver analysis. However, the emphasis on traditional management accounting roles is not always as expected for a product differentiator. | en |
| dc.identifier.other | Working paper 1/94 | |
| dc.identifier.uri | https://hdl.handle.net/10092/105517 | |
| dc.language.iso | en | en |
| dc.publisher | University of Canterbury. Department of Accountancy | en |
| dc.relation.ispartofseries | Working paper (University of Canterbury. Department of Accountancy);94/1 | |
| dc.subject | Managerial accounting | en |
| dc.subject | Strategic planning | en |
| dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting | en |
| dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350718 - Strategy | en |
| dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350711 - Organisational planning and management | en |
| dc.title | Strategic management accounting : a case example | en |
| dc.type | Discussion / Working Papers | en |