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Towards strategic i...
Towards strategic inter-organisational management accounting.
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- Andersson, Göran (författare)
- Växjö universitet,Ekonomihögskolan, EHV,Ekonomistyrning
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- Larsson, Rolf (författare)
- Växjö universitet,Ekonomihögskolan, EHV,Ekonomistyrning
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(creator_code:org_t)
- 2007
- 2007
- Engelska.
- Relaterad länk:
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https://urn.kb.se/re...
Abstract
Ämnesord
Stäng
- We argue that strategic management accounting (SMA) and inter-organisational management accounting (IOMA) have developed management accounting (MA) in two dimensions. In previous theory these concepts are rather vague and they are mainly treated independently. A concept analysis focused on attributes for SMA and IOMA is performed. Similarities and differences in earlier writings are identified. The analysis shows that SMA is an academic, theory-based conceptualisation with weak practical application. The opposite is valid for IOMA. SMA is strategy- and competitor-oriented, while IOMA is measurement- and supplier-oriented. We suggest an integration of the two. With strategic inter-organisational management accounting (SIOMA) a combination of the advantages of SMA and IOMA is achieved. We suggest using SIOMA as a conceptual tool, when an enterprise attempts to improve its competitiveness.
Nyckelord
- Strategic
- inter-organisational
- management accounting
- theory analysis
- theory development
- integration.
- Ekonomistyrning
- Ekonomistyrning
Publikations- och innehållstyp
- ref (ämneskategori)
- kon (ämneskategori)