[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 7 [Year:] 2012 [Issue:] 2 [Pages:] 24-35
This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirical research.
Target Costing Strategic Management Accounting Management Accountant Life Cycle Costing Business Strategy Accounting Information