e-journal

Benchmarking the incidence of strategic management accounting in Slovenia

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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, while none of the techniques investigated are applied
extensively, it has been found that competitor focused SMA techniques are the most popular. A group
of SMA techniques that have a costing orientation are applied more extensively in Slovenian
companies than in the Australian benchmark sample. It has also been found that some techniques that
have a relatively high popularity ranking in one country, rank relatively lowly in the other country.
Research limitations/implications – In addition to the generally accepted limitations of survey
research, it should be noted that there is no definitive listing of SMA techniques and debate concerning
this matter can be expected to continue. A further shortcoming is evident in the cross-country
comparison aspect of this study, as a disappointingly small number of Australian financial controllers
committed themselves to participating in the study.
Practical implications – It appears likely that systematic differences between the economies and
culture of countries contribute to differential use of SMA. This highlights the importance of
management considering economic and commercial context when designing management accounting
systems.
Originality/value – Despite considerable normative commentary, there is still a paucity of empirical
research concerned with SMA. A particularly significant facet of this study concerns its extension of
our appreciation of SMA application in a novel international context.

Keywords Strategic management, Accounting, Slovenia, Australia

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 2, 2007 pp. 126-146

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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