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Management accountants’ participation in strategic management processes: A cross-industry comparison

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Author Info
Bostjan Aver
Simon Cadez
Abstract

While the role of management accountants has traditionally been limited to the provision of useful information to decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic decision-making processes. The findings based on a survey of 193 large Slovenian companies reveal that Slovenian accountants are relatively strongly involved in strategic management processes, although the level of participation varies intensely across industries. Participation is relatively high in contemporary manufacturing industries, the trade sector, and tourism and hospitality services, whereas it is relatively low in public services and utilities, construction, and logistics sectors.

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File URL: http://www.hampp-verlag.de/hampp_e-journals_JEMS.htm#309
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Publisher Info
Article provided by Rainer Hampp Verlag in its journal Journal for East European Management Studies.

Volume (Year): 14 (2009)
Issue (Month): 3 ()
Pages: 310-322
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:rai:joeems:doi_10.1688/1862-0019_jeems_2009_03_aver

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Web page: http://www.hampp-verlag.de/

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Related research
Keywords: management accounting; strategic management; participation; Slovenia;

Find related papers by JEL classification:
M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
M20 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
P20 - Economic Systems - - Socialist Systems and Transition Economies - - - General
P31 - Economic Systems - - Socialist Institutions and Their Transitions - - - Socialist Enterprises and Their Transitions

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This page was last updated on 2009-11-21.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.