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This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of s...
Since the early 1990s, under the programmes of ‘corporatisation and ‘marketisation’, stock exchange listing has become a central platform for a more recent round of state-owned enterprises (SOEs) ref...
This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs. Contributors to the management accounting literature (eg Nandan, 2010) have suggested that ...
Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources—including information systems, concepts of participa...

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