Towards strategic inter-organisational management accounting.

• 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

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