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On the emergence of strategic management accounting: An institutional perspective

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  • Yi Ma
  • Mike Tayles

Abstract

Strategic management accounting (SMA) has been presented as an efficacious approach to strategy formulation and implementation. It also suggests accountants move away from purely financial concerns to give consideration to wider business issues. Management accounting change has attracted significant research attention in recent years. This case study explores the issues which surround change and which enable the adoption of SMA and the repositioning of management accountants to become more strategic. The empirical enquiry is based in one company through a prolonged series of interviews and meetings which enabled activities over a number of years to be reviewed. This revealed an increasing strategic role for management accountants in informing strategic decision‐making and how this role came into being. The research is informed by institutional theories and neoinstitutionalism in particular, to interpret the external and internal influences on the change in roles of some management accountants and the outputs of their work.

Suggested Citation

  • Yi Ma & Mike Tayles, 2009. "On the emergence of strategic management accounting: An institutional perspective," Accounting and Business Research, Taylor & Francis Journals, vol. 39(5), pages 473-495.
    • Handle: RePEc:taf:acctbr:v:39:y:2009:i:5:p:473-495
    DOI: 10.1080/00014788.2009.9663379
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    Cited by:

    1. Elmassri, Moataz Moamen & Harris, Elaine Pamela & Carter, David Bernard, 2016. "Accounting for strategic investment decision-making under extreme uncertainty," The British Accounting Review, Elsevier, vol. 48(2), pages 151-168.
    2. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    3. Mirna Amirya, 2019. "What Drives the Institutionalization of Performance Measurement Systems in Indonesian Local Government?," GATR Journals jber166, Global Academy of Training and Research (GATR) Enterprise.
    4. Prem Lal Joshi & Wayne G. Bremser & Ashutosh Deshmukh & Rajesh Kumar, 2011. "Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries," Accounting Perspectives, John Wiley & Sons, vol. 10(1), pages 23-53, March.
    5. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    6. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
    7. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    8. Pavlatos, Odysseas & Kostakis, Hara, 2015. "Management accounting practices before and during economic crisis: Evidence from Greece," Advances in accounting, Elsevier, vol. 31(1), pages 150-164.
    9. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
    10. Mohanad Fayiz Saleem AL-Dweikat & Mohmoud Ibrahim Nour, 2018. "A Structural Equation Model for Analyzing the Impact of Strategic Management Accounting Techniques on Quality of Financial Information," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(4), pages 62-71, April.
    11. McLean, Tom & McGovern, Tom, 2017. "Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914," The British Accounting Review, Elsevier, vol. 49(3), pages 294-315.
    12. Ahmad Mohammed Alamri, 2018. "Strategic Management Accounting and the Dimensions of Competitive Advantage: Testing the Associations in Saudi Industrial Sector," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 48-64, April.
    13. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    14. Luca Del Bene & Fabio Fiorillo & Iacopo Cavallini & Beatrice Caporaletti, 2019. "Accounting change negli enti locali. Quali condizioni per il miglioramento nell?ottica gestionale?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 59-78.
    15. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.

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