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The case for strategic management accounting: The role of accounting information for strategy in competitive markets


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  • Bromwich, Michael
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 15 (1990)
    Issue (Month): 1-2 ()
    Pages: 27-46

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    Handle: RePEc:eee:aosoci:v:15:y:1990:i:1-2:p:27-46

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    Cited by:
    1. Grégory Wegmann & Nozile Stephen, 2009. "The activity-based costing method developments: state-of-the art and case study," Post-Print halshs-00482137, HAL.
    2. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.
    3. Gregory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO 1080902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Ittner, Christopher D. & Larcker, David F., 1997. "Quality strategy, strategic control systems, and organizational performance," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 293-314.
    5. Robert Inglis & Robert Clift, 2008. "Market-orientated accounting: information for product-level decisions," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(3), pages 225-239, March.
    6. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.
    7. Robert Ochoki Nyamori, 2009. "Construction and effects of markets in a local authority in New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(7), pages 1055-1086, September.
    8. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    9. Teerooven Soobaroyen & Bhagtaraj Poorundersing, 2008. "The effectiveness of management accounting systems: Evidence from functional managers in a developing country," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 187-219, January.
    10. Kim Langfield-Smith, 2008. "Strategic management accounting: how far have we come in 25 years?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 204-228, February.
    11. Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 669-689, October.
    12. Grégory Wegmann, 2001. "Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete," Post-Print halshs-00584660, HAL.
    13. Véronique Malleret, 2006. "Peut-on gérer le couple coûts-valeur ?," Post-Print halshs-00558375, HAL.
    14. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    15. Lino Cinquini & Andrea Tenucci, 2011. "Management Accounting for Service: A Research Agenda," Working Papers 201102, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    16. Libuše Šoljaková, 2012. "Strategic Management Accounting Development during Last 30 Years," European Financial and Accounting Journal, University of Economics, Prague, vol. 2012(2), pages 24-35.
    17. Robin Roslender & Susan J Hart, 2010. "Strategic Management Accounting: Lots in a Name?," Accountancy Discussion Papers 1005, Accountancy Research Group, Heriot Watt University.
    18. Evelyne Poincelot & Grégory Wegmann, 2006. "Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry," Working Papers CREGO 1060905, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    19. Tayles, Mike & Walley, Paul, 1997. "Integrating manufacturing and management accounting strategy: case study insights," International Journal of Production Economics, Elsevier, vol. 53(1), pages 43-55, November.


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