Revisiting 30 Years of SMA Literature: ...
Type de document :
Pré-publication ou Document de travail
Titre :
Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?
Auteur(s) :
Malleret, Vvronique [Auteur]
de La Villarmois, Olivier [Auteur]
Lille économie management - UMR 9221 [LEM]
Levant, Yves [Auteur]
UMR CNRS 8179
de La Villarmois, Olivier [Auteur]
Lille économie management - UMR 9221 [LEM]
Levant, Yves [Auteur]
UMR CNRS 8179
Mot(s)-clé(s) en anglais :
Strategic Management Accounting
Strategic Cost Management
literature review
Strategic Cost Management
literature review
Discipline(s) HAL :
Sciences de l'Homme et Société/Gestion et management
Résumé en anglais : [en]
This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to ...
Lire la suite >This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses the empirical research work conducted in the SMA/SCM field and its main results. The article then questions the theoretical contribution of the SMA/SCM literature and its limitations before proposing a framework which relates the concepts of costs, value and price, and incorporates many of the practices usually connected to SMA.Lire moins >
Lire la suite >This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses the empirical research work conducted in the SMA/SCM field and its main results. The article then questions the theoretical contribution of the SMA/SCM literature and its limitations before proposing a framework which relates the concepts of costs, value and price, and incorporates many of the practices usually connected to SMA.Lire moins >
Langue :
Anglais
Collections :
Source :