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Autor:innen: 
Erscheinungsjahr: 
2012
Quellenangabe: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 7 [Issue:] 2 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2012 [Pages:] 24-35
Verlag: 
University of Economics, Faculty of Finance and Accounting, Prague
Zusammenfassung: 
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.
Schlagwörter: 
Target Costing
Strategic Management Accounting
Management Accountant
Life Cycle Costing
Business Strategy
Accounting Information
JEL: 
M41
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Article

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