Advanced strategic management accounting: theory and practice
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2013
Authors
Smith, M.
Tucker, B.
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By burrowing beneath the surface of accounting jargon Strategic Management Accounting: Theory and Practice identifies the underlying themes and integrates common messages. By seeing what is new and what is useful, this text helps achieve a fresh awareness of the way in which we currently operate and observe how innovations can complement existing methods by improving on current practice. Measurement practices, current and possible, pervade all of these issues, and this text is are closely concerned with improvements in performance measurement and all its implications. This book adopts a practical approach throughout, with the inclusion of many case-studies based on real-life situations in both Australia and UK. But theoretical aspects are not ignored; indeed, current research findings are used to underpin theory, so that we are able to explain observed outcomes and better predict future ones. This book analyses developments with respect to five key themes: strategic goals, customer focus, employee creativity, processes, and information.
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Copyright 2013 Cengage Leaning Australia