… strategic management. It is of particular relevance to advanced MBA courses, having been
successfullytested on my strategic management accounting … area of management accounting …

… interest in strategic management accounting (SMA). Casual observation of changes in
accounting curricula suggest that courses of study entitled ‘Strategic Management Accounting’ …

… strategic plans if the strategic management accountant is to fulfil his/her new role. It is apparent
that the management … the information flows into the strategic evaluation process. This will …

… The evidence that strategic management accounting (SMA) techniques have not been …
with the relatively short lifecycle of most strategic management (SM) tools and many concepts. …

… on management accounting. The first of these new theoretical supports for strategic management
accounting … that the accountant might play a more important role in strategic decisions, …

… claim that strategic management accounting is the future of this discipline. … strategic
management accounting (SMA hereafter) and increasingly SMA is taught as a subject in accounting …

… the topic of strategic management accounting (… accounting for strategic positioning, defined
by an attempt to integrate insights from management accounting and marketing management …

… strategic management accounting may be equally effective in a particular context. This
finding challenges much traditional contingency‐based modelling in management accounting. …

… strategic management accounting actually being used. This paper argues that the techniques
and elements of strategic management accounting … not be quantified in accounting figures, …

… The purpose of this paper is to provide a review of the origins of strategic management
accounting and to assess the extent of adoption and “success” of strategic management …