The Hallmarks of Strategic Management Accounting: seeking to support decision making processes

The objective of this paper is to systematize, classify and present diverse hallmarks regarding strategic management accounting that are essential understanding concept, its evolution over time, contributions decision-making targeting. Based on a qualitative analytical methodology, total 66 papers the topic obtained from Scopus Science Direct were analyzed, information was categorized according certain criteria. main idea may contribute, through supply innovative information, supporting how companies strategically managed their decisions. general conclusion branch still in stage consolidation, with developments areas face challenges derived globalization, free market, technological change global competition, along training, styles, awareness importance making decisions based relevant integral external internal information. Keywords: accounting, strategy, JEL Classification:M410, M190.1BA School Business Finance, Latvia; National University Colombia; e-mail: [email protected]