Pitcher, Graham S.,

Management accounting in support of strategy : how management accounting can aid the strategic management process / Graham S. Pitcher. - First edition. - New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, (c)2018. - 1 online resource (xii, 195 pages) - Managerial accounting collection, .



1. Management accounting and the strategic management framework -- 2. Understanding the business environment -- 3. Internal appraisal -- 4. Corporate appraisal -- 5. Competitive strategies -- 6. Strategic options generation -- 7. Strategic evaluation and choice -- 8. Implementation issues -- 9. Multidimensional performance management -- 10. Sustainability and performance management -- 11. The future role of the management accountant -- Appendix A. Strategic management accounting techniques -- Appendix B. Income statement and balance sheet for X Incorporated and Y Incorporated -- References -- About the author -- Index.

During the 1980s and 1990s management accounting was criticized for being too operationally focused. The term strategic management accounting, as distinct from conventional management accounting, has been promoted as a means of addressing this criticism. There has, however, been considerable debate about whether strategic management accounting actually exists, and, if it does, what accounting techniques can be determined as strategic. This book takes a different approach in that it does not seek to categorize management accounting techniques, but takes the stance that management accounting is about providing information for managers to manage the business. The book explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control. The reader will gain an understanding of the strategic management framework, strategic models and tools, and how management accounting can support the strategic management process. It will be beneficial for undergraduate and postgraduate students studying strategy or management accounting. The book will also enable the practicing accountants to understand how they can make a significant contribution to the success of their organization by demonstrating how management accounting can be used in support of strategy.




Mode of access: World Wide Web.
System requirements: Adobe Acrobat reader.

9781947843820


Managerial accounting.
Strategic planning.

management accounting management decision making strategic management strategic management accounting strategy tool kit

HF5657 / .M363 2018