Utilizing Strategic Management Accounting Techniques in Iranian Firms

Management Accounting Education for the 21st Century Firms

Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management Accountants’ require new forms of education and training,  with more emphasis on the practicality of the subjec...

Strategic Management Accounting and Control

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis and profit-linked performance measurement models. It shows two multi-period, multi-product models (Banker, Chang and Majumdar 1993; Banker and Johnston 1989) are specified, can be related to Port...

Reshaping Strategic Management Accounting Systems

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...

Strategic Management Accounting – a Messiah for Management Accounting?

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...

Strategic Management Accounting: Implementation and Control

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and reve...

Strategic Human Resource Management for Law Firms