Strategic management accounting practices: a literature review and opportunity for future research

PurposeThe purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.Design/methodology/approachThe study has highlighted empirical studies...

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Veröffentlicht in:	AJAR (Asian Journal of Accounting Research) (Online) 2021-02, Vol.6 (1), p.109-132
Hauptverfasser:	Rashid, Md. Mamunur, Ali, Md. Mohobbot, Hossain, Dewan Mahboob
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting procedures Competition Economic development Management accounting Organizational change Perceptions Strategic management
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