Purpose – To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach – Survey data collected in Slovenia has been benchmarked to survey data collected in similarly sized Australian companies. Findings – For the Slovenian sample…
The purpose of this paper is to investigate the effectiveness of different configurational archetypes of strategy and strategic management accounting and to appraise how management accounting’s horizontal and vertical alignment with strategy can facilitate performance. Design/methodology/approach – The study deploys a holistic configurational approach to examine the relationship between…