An international comparison of strategic management accounting practices |
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| Institution: | 1. School of Accounting and Finance, Griffith University, Gold Coast Campus, 2, Queensland, 4217, Australia. 600 S. College Avenue, The University of Tulsa, Tulsa, Oklahoma, 74104, U.S.A.;2. Griffith University, Gold Coast Campus, 4, Queensland, 4217, Australia. School of Accounting, 600 S. College Avenue, The University of Tulsa, Tulsa, Oklahoma, 74104, U.S.A.;1. Chair of Business Management, esp. Management Accounting and Control, Technische Universität Dresden (TU Dresden), Faculty of Business Management and Economics, D-01062 Dresden, Germany;2. Technische Universität Dresden (TU Dresden), Faculty of Business Management and Economics, D-01062 Dresden, Germany;1. School of Business and Economics, Loughborough University, Ashby Road, Loughborough LE11 4BP, UK;2. Dublin City University, Dublin, Ireland;1. Fenner School of Environment and Society, College of Science, The Australian National University, Canberra, ACT, 2601, Australia;2. Management in the International Food Industry, University of Kassel, Steinstr. 19, 37213, Witzenhausen, Germany;3. Centre for Sustainability Mangement, Leuphana University Lüneburg, Universitätsallee 1, 21335, Lüneburg, Germany;4. Institute for Industrial Ecology, Pforzheim University, Tiefenbronner Straße 65, 75175, Pforzheim, Germany;1. Athens University of Economics and Business, Department of Business Administration, Greece;2. London School of Hygiene and Tropical Medicine, UK;1. Jon M. Huntsman School of Business, Utah State University, Logan, UT 84322-3540, USA;2. Clemson University, Clemson, SC 29634-1303, USA;1. Accounting Department, College of Business and Economics, United Arab Emirates University, United Arab Emirates;2. Statistics Department, College of Business and Economics, United Arab Emirates University, United Arab Emirates |
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| Abstract: | Following a consideration of what accounting practices may comprise strategic management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of 12 SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom and the United States. There is a wide range of application rates for the 12 practices appraised; competitor accounting and strategic pricing are the most widely-used. Most of the SMA practices appraised are not widely used. However, based on the perceptions of the benefits from adopting such practices, the potential for greater use exists in all countries examined. Cross-country comparisons highlight fairly similar levels of SMA usage. However, when controlling for company size, there is a suggestion that some practices are used relatively more in N.Z. and relatively less in the U.K. and U.S. There appears to be negligible use of the term `strategic management accounting' in organizations and practising accountants have a limited appreciation of what the term means. |
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