Revisiting the relevance of strategic management accounting research
نویسندگان
چکیده
منابع مشابه
Management Accounting Theory Revisited: Seeking to Increase Research Relevance
Management accounting research has recently been suffering, as its relevance is being seriously questioned. For academic research output to be relevant it should gain scholars' attention and have an impact upon practice, and should address groups with interests beyond the managerial elite. For this a theoretical approach needs to be adopted that addresses the various societal elements that orga...
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Two technologies are currently reshaping Accounting Information Systems: In-Memory Technology and Mobile Technology. It is not only a matter of generic increase of performances, as it usually occurs in the IT field, but a dramatic improvement that is affecting hardware and software architecture and even the organization of the actual systems. We are facing a new generation of BI tools that will...
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When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. Ne...
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ژورنال
عنوان ژورنال: PSU Research Review
سال: 2020
ISSN: 2399-1747,2399-1747
DOI: 10.1108/prr-11-2019-0034