This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Simon Cadez (Faculty of Economics, University of Ljubljana, Slovenia)
Abstract

The last few years have seen a growing interest in strategic management accounting (SMA). Following a consideration of what accounting techniques may comprise SMA, the results of a questionnaire survey investigating the incidence of 17 SMA techniques are reported. Data from 108 large Slovenian manufacturing companies reveal that there is a wide range of application rates for the techniques appraised: capital budgeting, quality costing and competitor performance appraisal are the most widely used; valuation of customers as assets, lifetime customer profitability analysis and life cycle costing are the least widely used.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.efzg.hr/default.aspx?id=6045
File Format: text/html
File Function:
Download Restriction: Abstract only available on-line

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Article provided by Faculty of Economics and Business, University of Zagreb in its journal Zagreb International Review of Economics and Business.

Volume (Year): 9 (2006)
Issue (Month): 1 (May)
Pages: 61-75
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:zag:zirebs:v:9:y:2006:i:1:p:61-75

Contact details of provider:
Postal: Trg J.F.Kennedya 6, 10000 Zagreb
Phone: +385 1 233-5633
Fax: +385 1 238-3333
Email:
Web page: http://www.efzg.hr/
More information through EDIRC

Order Information:
Postal: Zagreb International Review of Economics and Business, Faculty of Economics and Business, Trg J. F. Kennedy 6, 10000 Zagreb, Croatia.
Email:
Web: http://www.efzg.hr/default.aspx?id=6045

For technical questions regarding this item, or to correct its listing, contact: (Jurica Šimurina).

Related research
Keywords: strategic management accounting; strategy; accounting techniques; Slovenia;

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

Statistics
Access and download statistics

Did you know? There are over 21000 authors registered on RePEc Author Service.

This page was last updated on 2010-1-7.

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.