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Value creation in management accounting and strategic management‎ : an integrated approach

Author

Listed:
  • Satoshi Sugahara

    (Kwansei Gakuin University)

  • Nabyla Daidj

    (IMT-BS - DSI - Département Systèmes d'Information - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - TEM - Télécom Ecole de Management)

  • Sumitaka Ushio

    (Chuo University - Chuo University)

Abstract

This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance. This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.

Suggested Citation

  • Satoshi Sugahara & Nabyla Daidj & Sumitaka Ushio, 2017. "Value creation in management accounting and strategic management‎ : an integrated approach," Post-Print hal-01787559, HAL.
    • Handle: RePEc:hal:journl:hal-01787559
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    Cited by:

    1. Bruno De Rosa, 2022. "Il controllo nelle "agile organizations": new wine or just new bottles?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(1), pages 121-148.

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