European Financial and Accounting Journal 2012, 7(2):24-35 | DOI: 10.18267/j.efaj.8

Strategic Management Accounting Development during Last 30 Years

Libuąe ©oljaková
Doc. Ing. Libuąe ©oljaková, Ph.D. - Associate Professor; Department of Management Accounting, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague, Czech Republic; <soljakl@vse.cz>.

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirical research.

Keywords: Accounting Information, Business Strategy, Life Cycle Costing, Management Accountant, Strategic Management Accounting, Target Costing
JEL classification: M41

Published: June 1, 2012  Show citation

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©oljaková, L. (2012). Strategic Management Accounting Development during Last 30 Years. European Financial and Accounting Journal, 7(2), 24-35. doi: 10.18267/j.efaj.8
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