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

Author

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  • 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.

Suggested Citation

  • Bostjan Aver & Simon Cadez, 2009. "Management accountants’ participation in strategic management processes: A cross-industry comparison," Journal of East European Management Studies, Rainer Hampp Verlag, vol. 14(3), pages 310-322.
  • Handle: RePEc:rai:joeems:doi_10.1688/1862-0019_jeems_2009_03_aver
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    Cited by:

    1. repec:eee:ecosys:v:42:y:2018:i:1:p:151-163 is not listed on IDEAS
    2. repec:aud:audfin:v:15:y:2017:i:147:p:395 is not listed on IDEAS

    More about this item

    Keywords

    management accounting; strategic management; participation; Slovenia;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - 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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