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Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link

In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. None...

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Main Authors: Raman Noordin, Yuserrie Zainuddin, Rasid Mail
Format: Article
Language:English
Published: Accounting Department, Faculty of Economics and Business, Sebelas Maret University 2008
Subjects:
HF5601 Accounting
Online Access:https://eprints.ums.edu.my/id/eprint/19121/1/Competitive%20strategy.pdf
https://eprints.ums.edu.my/id/eprint/19121/
http://jab.fe.uns.ac.id/index.php/jab/article/view/73
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spelling my.ums.eprints.191212018-03-12T07:15:00Z https://eprints.ums.edu.my/id/eprint/19121/ Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link Raman Noordin Yuserrie Zainuddin Rasid Mail HF5601 Accounting In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival. Accounting Department, Faculty of Economics and Business, Sebelas Maret University 2008 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/19121/1/Competitive%20strategy.pdf Raman Noordin and Yuserrie Zainuddin and Rasid Mail (2008) Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link. Jurnal Akuntansi dan Bisnis, 8 (1). ISSN 2580-5444 http://jab.fe.uns.ac.id/index.php/jab/article/view/73
institution Universiti Malaysia Sabah
building UMS Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sabah
content_source UMS Institutional Repository
url_provider http://eprints.ums.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Raman Noordin
Yuserrie Zainuddin
Rasid Mail
Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link
description In the early 1980s, strategic management accounting has emerged in the accounting literature claimed as one of the development in contemporary management accounting system. It has been portrayed as management accounting information pertinent to organisation’s success in its competitive pursuit. Nonetheless, it has received limited empirical attention among researchers. Apparent gaps seem to be attributed to its various conceptualisations resulted from disjointed efforts on the development and too broad a concept entails by the subject. Moreover, inherited by the scarcity of empirical studies, evidences had been exploratory and little is known about organisation’s motivation to use SMA information element. The association between the use of element of strategic management accounting and its consequences on performance is notably sparse. Thus, based on in-depth review on existing literature on strategic management accounting, this paper develops a proposed theoretical framework for an empirical research agenda. Specifically, the objectives of this paper are three folds. Firstly, it attempts to unravel the various perspectives and define strategic management accounting and suggests on how it could be further developed. Secondly, employing contingency theory as its underpinning theory this paper posits competitive strategy as the determinant of the use of strategic management accounting information. Finally, its possible performance consequences are put forth to legitimise the development as an important remedial to traditional management accounting system in aiding organisation’s long-term survival.
format Article
author Raman Noordin
Yuserrie Zainuddin
Rasid Mail
author_facet Raman Noordin
Yuserrie Zainuddin
Rasid Mail
author_sort Raman Noordin
title Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link
title_short Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link
title_full Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link
title_fullStr Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link
title_full_unstemmed Competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link
title_sort competitive strategy, elements of strategic management accounting information, and performance consequences - a conceptual link
publisher Accounting Department, Faculty of Economics and Business, Sebelas Maret University
publishDate 2008
url https://eprints.ums.edu.my/id/eprint/19121/1/Competitive%20strategy.pdf
https://eprints.ums.edu.my/id/eprint/19121/
http://jab.fe.uns.ac.id/index.php/jab/article/view/73
_version_ 1760229538423373824
score 13.211869

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