The case for strategic management accounting: The role of accounting information for strategy in competitive markets

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Michael Bromwich
Department of Accounting and Finance, London School of Economics and Political Science, UK Available online 20 May 2002.

Strategic management accounting

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R Dixon Dr Smith
Durham University Business School, Durham, UK Available online 22 May 2003. http://dx.doi.org/10.1016/0305-0483(93)90003-4, How to Cite or Link Using DOI Cited by in Scopus (7) Permissions & Reprints

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Abstract
In increasingly dynamic environments the provision of strategically relevant information is of paramount importance to the formulation and execution of business strategies. This article outlines a new method of providing this information, known as strategic management accounting. The process of key activities, with reference being made to the work of relevant authors at each stage, in particular the work of Porter and Simmonds. By examining the key concepts of the strategic management accounting process, this article highlights the way forward for practitioners and academics who wish to take advantage of its potential to improve information flows into the strategy evaluation process.

Keywords
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strategy; management accounting; evaluation

ADDRESS FOR CORRESPONDENCE:

Mr R Dixon, Durham University Business School, Mill Hill Lane, Durham DH1 3LB, UK.

Copyright 1993 Published by Elsevier Ltd.