This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity...

Sustainable water management in the supply chain is critical to the long term viability of wine producing organisations. Yet despite its potential importance as a link to convert good intentions of managers into sustainable water use, thus far knowledge concerning how environmental management accounting can assist is largely non-existent. Drawing on contingency theory and new institutional soci...

Purpose – To identify differences between employer expectations and educational pedagogy of the skills set appropriate for management accountants. Design/methodology/approach – The data was derived from job advertisements by employers seeking management accountants in Australasian organisations. Findings A total of 36 practices were identified within the management accounting job advertisements...